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Rental value is the fair market value of property while rented out in a lease. More generally, it may be the consideration paid under the lease for the right to occupy, or the royalties or return received by a lessor (landlord) under a license to real property. [1] In the science and art of appraisal, it is the amount that would be paid for ...
Valuation Office Agency. The Valuation Office Agency is a government body in England and Wales. It is an executive agency of His Majesty's Revenue and Customs. The agency values properties for the purpose of Council Tax and for non-domestic rates in England and Wales (in Scotland this function is performed by the Scottish Assessors).
The single or pair of letters chosen for postcode areas are generally intended as a mnemonic for the places served. [1] Postcode areas, post towns and postcode districts do not follow political or local authority administrative boundaries and usually serve much larger areas than the place names with which they are associated.
Postcode area Postcode namesake Post towns AB: Aberdeen: Aberdeen, Aberlour, Aboyne, Alford (Aberdeenshire), [Note 1] Ballater, Ballindalloch, Banchory, Banff, Buckie ...
Rates on residential property were based on the nominal rental value, reassessed periodically in revaluations. By the Rating and Valuation Act 1925 (15 & 16 Geo. 5. c. 90), revaluations were supposed to take place every five years but in practice they were frequently delayed or suspended.
The amount of property tax is equal to the tax base x the tax rate voted by the municipality. The tax base is equal to 50% of the cadastral rental value of the property (For non-built properties, this tax base is equal to 80%). To this base is then applied the revaluation coefficient. (It stood at 1.012 for 2020).
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