Read the full judgment text of CACV 67/2008 on BabelCite. This Court of Appeal judgment was delivered on 19 November 2010.
1. Rating law has a long history. Its foundation is the Poor Relief Act of 1601 which imposed a liability on, amongst others, occupiers of a parish to contribute a sum, assessed annually, for the relief of the poor. In 1836, the Parochial Assessment Act of 1836 was passed, as its preamble stated, because, “it is desirable to establish one uniform mode of rating … and to lessen the costs of appeal against an unfair rate”. The uniform mode adopted was the hypothesis of an annual tenancy. Lord
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