National Car Parks Ltd. v Baird (Valuation Officer) & Anor

National Car Parks Ltd. v Baird (Valuation Officer) & Anor

The valuation officers were not under a duty to alter the rating lists within a specific time or with effect from a specific date based on agreements with the appellant. The duty to maintain accurate lists is a public duty to be performed in accordance with the regulations in force at the time of alteration. There was no legitimate expectation or accrued right to have the lists altered with effect from 1 April 1992, and the 1994 Regulations lawfully prescribed the effective date as 1 April 1990 for alterations made after their commencement. The delays in making the alterations did not amount to a breach of statutory duty.

Parties
Appellant: National Car Parks Ltd; Respondents: Baird (Valuation Officer) & Anr
Jurisdiction
England and Wales
Judgment Date
22 July 2004
Procedural Posture
Civil Appeal / Appeal From Lands Tribunal to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Statutory Interpretation, Legitimate Expectation, Retrospectivity, Public Law Duties, Non Domestic Rating, Alteration of Rating Lists
Administrative Law Local Government Law Tax Law Statutory Interpretation Legitimate Expectation Retrospectivity Public Law Duties Non Domestic Rating +1 more

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Parties

National Car Parks Ltd

Appellant

Baird (Valuation Officer) & Anr

Respondents

Procedural Posture

Civil Appeal / Appeal From Lands Tribunal to Court of Appeal

Legal Issues

  1. 1 Whether the valuation officers were under a duty to alter the rating lists within a specific time or with effect from a specific date based on agreements with the ratepayer
  2. 2 Whether the appellant had a legitimate expectation that the lists would be altered with effect from 1 April 1992
  3. 3 Whether the 1994 Regulations had retrospective effect to alter the effective date of list alterations

Ratio Decidendi

The valuation officers were not under a duty to alter the rating lists within a specific time or with effect from a specific date based on agreements with the appellant. The duty to maintain accurate lists is a public duty to be performed in accordance with the regulations in force at the time of alteration. There was no legitimate expectation or accrued right to have the lists altered with effect from 1 April 1992, and the 1994 Regulations lawfully prescribed the effective date as 1 April 1990 for alterations made after their commencement. The delays in making the alterations did not amount to a breach of statutory duty.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; decision of the Lands Tribunal President affirmed; no alteration to the effective date of the rating list entries.