Council Tax Manual - Sept 08

Page 26

Since October 2000, the three remedies following a successful High Court judicial review are: •

A quashing order (ex-certiorari) - most common remedy used by High Court nowadays; this is where the decision is nullified and the case is bounced back to the public authority to reconsider it

A prohibiting order (ex-prohibition) - this orders a public body to refrain from an illegal action e.g. where a public body has failed to consult when it has been required to do so, and

A mandatory order (ex-mandamus) - rarely granted by High Courts as the preference is to allow the specialist public body to give effect to the court decision in its own way.

3.4 WORKING PRACTICES 3.4.1 Valuation Lists There are no statutory requirements concerning the layout of the contents of Valuation Lists, but Listing Officers have ordered their lists alphabetically, by postal towns, then by streets within each town. Within each street numbered addresses are shown first, and then named-only addresses in alphabetical order. Addresses which cannot be allocated to any street are shown at the end of the list of addresses in each postal town under the heading “Within Billing Authority Area”. Addresses not allocated to a postal town are shown at the end of the list. During preparation for the introduction of Council Tax, each Billing Authority provided its Listing Officer with reference numbers for each property address in its area, and continues to do so in respect of newly identified addresses. 3.4.2 Alteration of Lists In the case of two or more dwellings being treated as one under article 4 of SI 1992/549, Listing Officers initially regarded the “day on which the circumstances giving rise to the alteration occurred” as 1 April 1993 (or a later date if the physical circumstances of occupation of the property changed after 1 April 1993 so as to render article 4 applicable). Listing Officers now appear to accept that, in addition to physical circumstances concerning a property and the nature of its occupation, the requirement for a Listing Officer to “think it fit” to treat it as one dwelling is one of the circumstances giving rise to the alteration. For practical purposes Listing Officers now use the date of alteration of the list as the effective date in such cases. Listing Officers notify Billing Authorities of alterations to Valuation Lists on at least a monthly basis by providing schedules of alterations, and also provide periodic “snapshots” on microfiche showing the state of lists on particular dates.

Updated 09/08

© Valuation Tribunal Service 2006


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