ABSTRACT
This Chapter considers the rights and procedures involved in appealing against an entry in the rating lists. In addition to such an appeal against the entries in the rating lists, it is possible to appeal against: the UBR multiplier, for judicial review, the rates paid on the grounds of hardship at the discretion of the billing authority; and a liability order, etc. The rating lists are conclusive on matters of value, effective date of a change of value, completion date and entitlement to an exemption. The way in which entries in the local non-domestic rating list are altered is by a proposal to alter the rating list. The valuation officer has no statutory power to make a proposal to alter the rating list. However, there is no need for the valuation officer to make a proposal to alter the rating list.
