25 Sept 2015
葉祥偉 對 差餉物業估價署署長
- Citation
- 葉祥偉 對 差餉物業估價署署長
- Court
- Lands Tribunal
- Case number
- LDRA26/2014
The appeal is dismissed because the appellant failed to discharge the burden of proving the assessment excessive; the respondent's valuation using the direct comparison method with reasonable adjustments by an accepted expert valuer was credible and the statutory assumptions (including landlord repair obligation and hypothetical letting) were correctly applied, supporting the confirmed rateable value of HK$138,120.