BMC Properties & Management Ltd v Jackson (Valuation Officer)

BMC Properties & Management Ltd v Jackson (Valuation Officer)

The valuation officer has power to alter a rating list during its currency to include a previously omitted hereditament, and such alteration can take retrospective effect from the date the list was compiled if the inaccuracy existed at that time. The statutory scheme and regulations support this construction, and the appeal is dismissed.

Parties
Applicant/appellant: BMC Properties & Management Limited; Respondent: David Jackson (Valuation Officer)
Jurisdiction
England and Wales
Judgment Date
18 December 2015
Procedural Posture
Civil Appeal / Judgment on Appeal From Upper Tribunal (lands Chamber)
Outcome
appeal dismissed
Legal Topics
Alteration of Rating Lists, Powers of Valuation Officers, Retrospective Effect of Statutory Instruments, Interpretation of Local Government Finance Act 1988, Non Domestic Rating (alteration of Lists and Appeals) Regulations
Rating Law Local Government Law Statutory Interpretation Alteration of Rating Lists Powers of Valuation Officers Retrospective Effect of Statutory Instruments Interpretation of Local Government Finance Act 1988 Non Domestic Rating (alteration of Lists and Appeals) Regulations

Case Brief

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Parties

BMC Properties & Management Limited

Applicant/appellant

David Jackson (Valuation Officer)

Respondent

Procedural Posture

Civil Appeal / Judgment on Appeal From Upper Tribunal (lands Chamber)

Legal Issues

  1. 1 Whether the valuation officer has power to alter a rating list during its currency to include a previously omitted hereditament
  2. 2 Whether such alteration can have retrospective effect to the date the list was compiled or only from the date of alteration
  3. 3 Proper construction of regulation 14 of the 2009 Regulations and section 41 and 55 of the Local Government Finance Act 1988

Ratio Decidendi

The valuation officer has power to alter a rating list during its currency to include a previously omitted hereditament, and such alteration can take retrospective effect from the date the list was compiled if the inaccuracy existed at that time. The statutory scheme and regulations support this construction, and the appeal is dismissed.

Court Disposition

appeal dismissed