Appeal No. VA88/0/218
AN BINSE LUACHÁLA Rudden Motors Limited APPELLANT RE: Lot 1Aa Corraneary E.D. Stradone, R.D Cavan, Co. Cavan B E F O R E JUDGMENT OF THE VALUATION TRIBUNAL By notice of Appeal dated the 2nd December, 1988, the Appellant appealed against the decision of the Respondent fixing the valuation of the above described hereditament at £23.00. The Valuation history of the premises about which there is no dispute is:- First valued as "storage and petrol tanks" R.V. £13.00
in 1956. The premises was again listed for Revision in 1983 and the hereditament
was divided into two lots as follows:- The new lot (1Ab) "store" referred to a small part of the former garage premises. Both lots were again listed for Revision in 1987 by the local Authority. "Garage re-opened, value alterations". The two valuations were amalgamated, the description amended to "workshop and petrol tanks" and the R.V. was increased to £32.00. Mr. Brian Rudden, the appellant, appeared at the oral hearing which took place on the 12th December, 1988 and Patrick McMorrow, B.Agr., a Valuer with eight years experience in the Valuation Office represented the Respondent. In written submission by way of letter dated the 2nd of December, 1988, the Appellant said that he thought an increase in Valuation from £13 to £23 unfair and that he only used part of the building. In his written submission dated 6th December, 1988, Mr. McMorrow, having
given the valuation history of the premises set out above, stated that
a valuation of £23.00 would be correct. He described the property
and went on to express the opinion that the nett annual value of the premises
is not less than £4,000.00 and indicated that the Rateable Valuation
devalues as follows:- Mr. McMorrow went on to set out comparisons as follows:- No. 1 General: Plain garage/workshop. At the date of valuation only the occupier
worked in the premises. No. 2 Location: Situated outside Kingscourt Village. Frontage onto a narrow side road only. General: Very plain simply constructed concrete and corrugated iron building, walls not fully plastered at revision stage. Valuation: Garage/stores 322 m.sq. @ 6 1/2 m.sq. = £20.93 No. 3 Location: Rural location approx. one mile from the Main Road and just
off the New Inn/Moylett minor road. £ Mr. Rudden was not in a position to dispute any of Mr. McMorrow's figures but gave evidence that business was very poor, that he hardly ever sold a car and that petrol sales were almost nil. Mr. McMorrow referred to the comparisons in his submission and COMPARISONS 2. Patrick Fagan lot 2Aab Oldtown E.D. Clonmore N.B. 5/10. 3. Joseph Kinsella 7.8 Mill Street Baltinglass N.A. 11/36 Mr. McMorrow referred to the comparisons in his submission which are set out above, and produced photographs of the Appellant's premises and its nearest comparison, No. 2 above. He pointed out that only £1.50 was attributed to the oil tanks. Having seen the photographs, Mr. Rudden agreed that he had recently obtained a dealership from "Skoda" Cars. Having regard to all of the foregoing and, in particular, the comparisons and photographs offered on behalf of the Respondent, The Tribunal affirms the Valuation of £23.00.
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