.... HIGH_i = a binary variable=1 if sale price on property i is more than the second knot, 0 otherwise. Peadar Davis can be contacted at: pt.davis@ulster.ac.uk © Emerald Group Publishing Limited 2012 Property tax Revaluation Decentralized control Economic sustainability Government...

... Limited 2008 Economic change Property Real Estate Depreciated replacement costs Revaluation While the issue of “economic obsolescence” has been extensively considered, it tends to be the sub‐category that disappointingly results in the most ambiguous, opaque and contradictory...

...- are completed by occupiers (and some- cantly from the definition of rateable times owners) of property normally value, rental adjustments will be neces- some time before a revaluation. The sary when analysing the information. Valuation Office sends copies of these This is discussed in more detail in the forms...

..., and alterations to the rating list. © MCB UP Limited 1992 Commercial property Legislation Rating Revaluation THE RATING SYSTEM POST-1990 Alec H. Evans 'Rating is not the every day world, it is the domain of a hypothetical tenant who . . . cannot become the owner of the premises he occupies...

... that suggest that revaluation and a national uniform business rate will put 50,000 firms out of business. Concludes that the ratings changes are likely to cause a huge loss in wealth creation unless revised. © MCB UP Limited 1989 Government Rates bills Revaluation Small firms THE DIFFERENCE...