AN BINSE LUACHÁLA
VALUATION TRIBUNAL
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988

E.S.B. APPELLANT
and
Commissioner of Valuation RESPONDENT

RE: Showroom, Stores, Office, Mast and Yard at Map Ref: 17D,
Townland of Carrigaline West, Carrigaline Ward, R.D. Cork Lower, Co. Cork
Ratio - Cork

B E F O R E
Paul Butler S.C. (Acting Chairman)
Mary Devins Solicitor
Joe Carey P.C. M.I.A.V.I.

JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 10TH DAY OF FEBRUARY, 1994

By Notice of Appeal dated the 19th May, 1992 the appellant appealed against the determination of the Commissioner of Valuation in fixing a Rateable Valuation of £110.00 on the above described hereditament.

The grounds of appeal as set out in the Notice of Appeal are that "the valuation is excessive and inequitable. The valuation is bad in law".

The Property
The property consists of showroom, offices and engineering depot where repairs to trucks are carried out. There is a large tarmacadam yard at rear. The property is located outside Carrigaline Village just off the main Cork Road.

Written Submissions
A written submission was received on the 18th October, 1993 from Mr. Desmond M. Killen F.R.I.C.S., I.R.R.V. of Donal O'Buachalla & Company Limited on behalf of the appellant. A written submission was received on the 19th October, 1993 from Mr. Tom Stapleton a District Valuer with 30 years experience in the Valuation Office on behalf of the Respondent. These written submissions are appended to this judgement as Appendix A.

Oral Hearing
Prior to the oral hearing it was agreed that the determination of the Tribunal in Appeal No. VA92/6/029 - M.F. Kent & Company in relation to the appropriate ratio to be applied to N.A.V. would apply to this appeal.

Accordingly, on the issue of the ratio to be applied to N.A.V. the Tribunal determines that the correct fraction to be aplied to the agreed N.A.V. of £17,500 is 0.5%.

The Tribunal accordingly determines the rateable valuation on the subject premises at £87.00.