Valuations a Text book On Valuation Applied to the Sale And Purchase of Freeho
Valuations a Text book On Valuation Applied to the Sale And Purchase of Freeho
Samuel Skrimshire
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That the assessment of all cemeteries be made on the basis of profits, and that it is desirable that the private or local Acts exempting or partially exempting cemeteries from assessment be so amended as to enable such cemeteries to be rated on this basis. 12. Advertisement Hoardings. (a) That the assessment of an advertisement hoarding should be independent of the hereditament to which the advertisements are affixed. (b} That where there is a prospect of repairs, the deduction to be made from ...the gross to arrive at the rateable value be 5 per cent. (c) That temporary hoardings, wherever rateable, shall be rated according to rental, and that in the case of such temporary hoardings no deduction be allowed as between gross and rateable. 13. Machinery. (a) That in the case of premises where the assessable value is enhanced by the presence of plant and machinery essentially 398 Appendix B. necessary to the business carried on, and which it is intended should remain attached to the premises so long as they are used for the purposes of the business, such enhanced value, unless already covered by the rent paid by the occupier, shall be taken into account.
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