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Appeal No. VA04/1/030, 031, 032, 039, 040
AN BINSE LUACHÁLA S. Paltheria (VA04/1/030- Suite 2, Floor 1) RE: Office(s) at Beacon Court, The Avenue, Balally,
Dundrum Balally, County Dublin B E F O R E JUDGMENT OF THE VALUATION TRIBUNAL By Notices of Appeal dated the 2nd and 3rd days of March, 2004 the appellants appealed against the determinations of the Commissioner of Valuation in fixing rateable valuations on the above described relevant properties. The Grounds of Appeal as set out in the Notices of Appeal in relation to VA04/1/030, 031, 032 are:-"On the basis that the RV is excessive, inequitable and bad in law" and in relation to VA04/1/039, 040 are :- "1. Excessive and inequitable having regard, inter alia, to the Valuations of comparable properties and the tone of the list. 2. The commissioner's decision in determining this appeal is invalid and bad in law." Introduction The development known as Beacon Court was listed for revision by Dun Laoghaire Rathdown County Council and in January 2003 Mr. Hicks was appointed as the Revision Officer by the Commissioner of Valuation pursuant to Section 28 of the Valuation Act, 2001. In July 2003 Valuation Certificates were issued in respect of 38 properties in those sections of the Beacon Court development known as The Mall and The Avenue. All of the properties concerned in these five appeals are situated in The Avenue and certificates in relation to these properties were issued as follows:
An appeal in respect of each of the five assessments was lodged and in each instance the Commissioner of Valuation affirmed the valuation as determined at revision stage. It is against the decisions by the Commissioner that the appeals to this Tribunal now lie. Beacon Court Beacon Court when completed will provide a number of office buildings together with a private hospital and clinic, hotel, crèche and extensive car parking at basement level. The properties concerned in these five appeals are located in that section of Beacon Court known as The Avenue. The office buildings on The Avenue are essentially identical in appearance, design, internal layout and quality of finish. Each building is three-storey, has it own pavement access and is so designed as to be capable of occupation as a single unit or on a floor-by-floor basis in order to meet incoming occupiers' specific space requirements. Beacon Court and all the individual buildings have been built and designed to a high standard of specification. None of the buildings on The Avenue have the benefit of a lift, raised access floors or air-conditioning. The Evidence The valuations contended for by the parties in respect of each property under appeal were as set out below:
In respect of their respective valuations each Valuer submitted details of comparisons which they considered relevant. Details of the comparisons are set out in the Appendix attached to this judgment. Decision These appeals were heard on the same day as the Buy4Now (VA04/1/023) case which was in the nature of being a test case for nine other properties in The Mall section of the Beacon Court development. The evidence and argument adduced at this hearing was virtually identical to that given in the Buy4Now case and the findings of the Tribunal in that appeal apply equally to these five appeals. Accordingly therefore the Tribunal determines the rateable valuations of the five properties concerned in the appeals to be set out as below. VA04/1/030 VA04/1/031 VA04/1/032 VA04/1/039 VA04/1/040 |
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