Appeal No. VA95/6/011
AN BINSE LUACHÁLA Chilton Electric Limited APPELLANT RE: Factory and land at Map Ref: 6B, Townland: Shamrockhill,
B E F O R E JUDGMENT OF THE VALUATION TRIBUNAL By Notice of Appeal dated the 6th November, 1995 the appellant appealed against the determination of the Commissioner of Valuation in fixing a rateable valuation of £960 on the above described hereditament. The grounds of appeal as set out in the Notice of Appeal are that:- The Property: Valuation History: Written Submissions: He gave details of his estimate of net annual value/rateable valuation as follows:- "Method One Method Two
Add for New Extension Estimate of Rateable Valuation Mr. Davenport gave details of five comparisons in support of the rateable
valuation which he had attributed to the subject premises. These comparisons
are briefly summarised below:- (2) Brother Industrial (Ireland) Limited, Donore Industrial Estate, Drogheda,
Co. Louth. (3) New Era Packaging, Donore Industrial Estate, Drogheda, Co. Louth. (4) Panpak Limited, Greenore, Co. Louth. (5) Duggan Steel Limited, Dublin Road, Kilkenny. A written submission was received on the 10th May, 1996 from Mr. Malachy Oakes, District Valuer with over 20 years experience in the Valuation Office on behalf of the respondent. In his written submission, Mr. Oakes described the subject premises, its location and valuation history and gave his valuation considerations. He said that the rateable valuation on this property had been agreed at first appeal and that the reduction to £960 had been given on this basis. He set out his estimate of rateable valuation on the subject premises
as follows:- RV at 0.5% = £922 In support of his estimate of rateable valuation Mr. Oakes supplied details of three comparisons which are briefly summarised below:- (1) Farrell Brothers, Lot 16g2hj, Cappocksgreen, Ardee Urban, Co. Louth. Factory 14,042 ft2 @ £2.00 (2) Brother Industrial (Ireland) Limited, ED: Rathmullen (Part of), Urban
District of Drogheda, Co. Louth. Factory 21,927 ft2 @ £2.10 (3) Lot 37E, Marshes Upper, Urban District of Dundalk, Co. Louth. Offices 9,842 ft2 @ £3.15 Oral Hearing: After both parties had taken the oath and admitted their written submissions into evidence, the Tribunal queried the assertion in Mr. Oakes' written submission that a reduction to £960 had been "verbally agreed with the agent." Mr. Oakes stated that it was his understanding of their earlier communications that such was the case, but this was refuted by Mr. Davenport and it did emerge that at the time of discussions, there was also another property which was the subject of negotiations between the parties. In the light of the obvious conflict herein, the Tribunal accepted that there had been a genuine misunderstanding between the parties. Mr. Davenport, referring to his written submission, indicated that the property was situate in the town of Dunleer, which is a small town with a population of approximately 1,100 people and approximately ½ mile east of the Dunleer by-pass which forms part of the M1 Motorway out of Dublin. He stated that in fact the premises were built in or around 1978 to 1980 and an extension had been added in 1992. It was further indicated that the floor area had been agreed as had the miscellaneous items at a valuation of £40. In continuing his oral evidence, Mr. Davenport indicated that the principal factors relating to the valuation of Chilton Electric Limited, the subject premises, were:- (1) Location:- (2) The actual building itself:- In this regard he further referred to the standard of the works canteen and the toilets in the building. In referring to his comparisons, Mr. Davenport considered his first comparison of Thermal Heat Exchangers (Ireland) Limited to be a premises of the same size, but in a much superior location. His second comparison, Brother Industrial (Ireland) Limited in Drogheda had been agreed on appeal and in considering same, Mr. Davenport adjusted the rate per square foot for the subject premises to reflect the quantum element and the difference in location. His third comparison, New Era Packaging at Drogheda was a more modern building. The comparison of Panpak Limited, Greenore which was extended in 1987, was in a more remote location and this rateable valuation had been agreed in 1988. Mr. Davenport's final comparison of Duggan Steel Limited in Kilkenny was in a better location he said and he analysed it at £3 per square foot for offices and £1.75 per square foot for the warehouse element. In cross-examination by Mr. Oakes, Mr. Davenport agreed there was another
electrical factory in the same area. Mr. Oakes further queried the costs
of the extension to the subject premises but this was not considered as
there was no factual evidence offered in this regard. In offering evidence on behalf of the respondent, Mr. Oakes relied substantially on his written submission and in reference to his third comparison being lot 37(e) Marshes Upper, Urban District of Dundalk, he indicated that it was of somewhat better quality. Mr. Oakes said that his best comparison was the Brother Industrial (Ireland) Limited at Drogheda, with a rateable valuation of £375. In cross-examination of Mr. Oakes' by Mr. Davenport, Mr. Oakes accepted that his third comparison was of a higher quality than the subject but insisted that in regard to the Brother Industrial (Ireland) Limited factory at Drogheda, that there was little difference from a location point of view between Drogheda and Dunleer. Determination: Taking all relevant factors into account, the Tribunal considers that the proper rateable valuation of the subject premises is £920 and so determines.
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