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Appeal No. VA09/1/016
AN BINSE LUACHÁLA Richard McElligott and Brendan Harty APPELLANT RE: Property No. 2195732, Offices at Lot No. 5c/1,2,3 Day Place, Tralee Urban, Tralee UD, County Kerry B E F O R E JUDGMENT OF THE VALUATION TRIBUNAL By Notice of Appeal dated the 9th day of March, 2009, the appellant appealed against the determination of the Commissioner of Valuation in fixing a valuation of €29.00 on the above-described relevant property. The Grounds of Appeal are set out in the Notice of Appeal, a copy of which is attached as an Appendix to this judgment. The appeal proceeded by way of an oral hearing which took place in the Tribunal offices, Ormond House, Ormond Quay Upper, Dublin 7 on 11th May, 2009. The appellant was represented by Mr. Brendan Harty, engineer and occupier of part of the premises. The respondent was represented by Mr. David Molony, BSc, MRICS, District Valuer in the Valuation Office. Both parties adopted their written submissions, which had previously been exchanged between them and submitted to the Tribunal, as being their evidence-in-chief given under oath. Property Reception and Offices 72.8 sq. metres Location Tenure Valuation History Property No: 2195732 (subject property) RV €15.00 All the aforementioned properties were amalgamated at appeal into Property No: 2195732 with a rateable valuation of €29.00 and now form the basis of this appeal to the Tribunal. Appellant’s Case Mr. Harty made the following points in relation to the valuation: The valuation is very high in comparison with other similar premises in different towns in other counties and towns in Co. Kerry. The offices are located off a narrow back lane without proper access and parking facilities. The area in question is very disjointed and is not suitable for any possible retail use. There are very poor daylight levels, therefore the electric lighting remains switched on during working hours which necessarily adds to running costs. The possibility/probability of not being in business in the near future (as both are employed in the construction industry) due to the current economic climate. The original valuation was €15.00, but through the amalgamation of different lots the valuation was increased to €29.00. The property is situated at the rear of Day Place and the only access to the subject is from High Street; there is no access from Day Place. Mr. Harty stated that Day Place should not be used as a comparison as it is the main office area in Tralee occupied by the legal and medical profession. Day Place is a Georgian terrace and is protected. Mr. Harty produced a map outlining the comparisons and subject property. He highlighted a selection of buildings based on their similar rateable valuations and all were closer to Main Street than the subject. The two main banks nearby have a rateable valuation of €31.00 each and a local pub also has a rateable valuation of €31.00. Mr. Harty also submitted photographs of the subject property. There are a few derelict building on Friary Lane adjacent to the subject property. There are only two buildings occupied on Friary Lane, the subject building and one other. Mr. Harty produced a series of photos of the various comparisons and stressed the lack of car parking in the area, stating that there is only one car space on Friary Lane. He referred to Mr. Molony’s comparison Number 4 Day Place and said that this was the most valuable house on the street and not comparable with the subject property. He stressed that the subject has very poor daylight and electric lights have to be on all day. Regarding the actual rates paid, Mr. Harty stated that the figure for the current year was €2,349.00 on a rateable valuation of €29.00 and a multiplier of 81. This multiplier of 81 is the highest in the country. Under cross examination by Mr. Molony, Mr. Harty agreed that he gave no breakdown or details of his comparisons. He sought a valuation of €19.00 which he calculated as follows: Brendan Harty’s office (room 10) = €7 He was of the view that the other ancillary spaces such as the kitchen, toilets, etc., should not be valued. Respondent’s Evidence Comparison No. 1 Comparison No. 2 Mr. Molony contended for a rateable valuation of €29.00 which he calculated as follows: Offices: 72.8 sq. metres @ €82.00 per sq. metre =€5,969.60 Mr. Molony agreed that his two comparisons are in a superior location to that of the subject, and the ground floors were valued at €136.67 and €136.62 per square metre respectively, whereas the subject property is valued at €82.00 per square metre. This represents an allowance of 40% for location and car parking difficulties. Findings The subject premises are in a very poor location. Determination Offices: 72.8 sq. metres @ €60.00 per sq.metre = €4,368.00 And the Tribunal so determines.
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