July 5 2012
START DATE
END DATE
July 27 2012
Director of Land Valuation v. Samuel Andrew Banks
COURT:
LAW:
JUDGE(S):
CLAIMANT'S LAWYER:
DEFENDANT'S LAWYER:
The Supreme Court of Bermuda
Land Valuation and Tax
Ian RC Kawaley CJ
Jonathan Small QC Martin Johnson
Richard Drabble QC Jeffrey Elkinson
FACTS OF THE CASE:
summary of Dispute over land tax payable for the property known as ?Gatewood? owned by Banks based on the Director?s assessment
SUMMARY:
Proper interpretation of ?capable of beneficial occupation? obligation to treat parts of the property as a single unit authority to reassess valuation of the property
OUTCOMES:
Director's interpretation of ?capable of beneficial occupation? affirmed Property assessed under section 5(2) not 5(1) of the Act Tribunal authorized to reassess property valuation
RULED IN FAVOUR OF:
Defendant (Samuel Andrew Banks)
PLAINTIFF/CLAIMANT
DEFENDANT:
DURATION (DAYS):
ISSUES:
RELEVANCE:
RULING:
RULING TYPE:
CASES CITED:
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