Council Tax Valuation Dispute

It seems you have a detailed judgment here. To assist you further, could you please clarify your specific question or the particular aspect of the judgment you need information on? This will help me provide you with the most relevant and concise information.

Thank you for the detailed information. To assist you better, could you please clarify your specific question or the particular aspect of the judgment you need information on? This will help me provide the most relevant and concise information.

To assist you properly, I need to understand your specific concern regarding domestic property. Are you asking whether the judgment in Wilson v Josephine Coll helps in understanding:
*. **Council Tax Banding Issues**: Whether the property's council tax banding can be challenged due to its state of disrepair.
*. **Hereditament Status**: Whether a domestic property can be deleted from the valuation list if it is in disrepair.
*. **Legal Precedents**: How this case might impact other similar cases involving domestic properties.
Could you please specify your main concern?

Thank you for the clarification. Here are the key points from the judgment of Wilson v Josephine Coll that might help you understand the issue of whether a domestic property can be classed as a dwelling for council tax without being included on the non-domestic list:
- **Legal Framework**:
- **Section * of the Local Government Finance Act ***: The primary duty is to compile and maintain a valuation list for each local billing authority area.
- **Section * of the Local Government Finance Act ***: The list must show each dwelling in the billing authority's area and its applicable valuation band.
- **Section * of the Local Government Finance Act ***: Defines a "dwelling" for council tax purposes.
- **Key Tribunal Points**:
- **Reasonable State of Repair**: When valuing a property for council tax banding, it should be assumed that the property is in a reasonable state of repair.
- **Hereditament Status**: A property remains a hereditament (and thus a dwelling for council tax purposes) even if it is in disrepair, as long as it is capable of being rendered suitable for occupation with a reasonable amount of repair work.
- **Council