Davey v Commissioner of Valuation
| Jurisdiction | Ireland |
| Judgment Date | 17 February 1956 |
| Date | 17 February 1956 |
| Court | High Court |
Net annual value - Evidence of letting value of comparable premises - Evidence of valuations of comparable premises - Weight of evidence - Letting value may be calculated by making deductions from a gross rent - Charges for supply of electricity not a legitimate deduction - Valuation (Ir.) Act, 1852 (15 16 Vict., c. 63), s. 23.
In ascertaining the net annual value of premises in accordance with s. 23 of the Valuation (Ireland) Act, 1852, 1, evidence of the letting value of comparable premises is relevant and admissible, and may, according to circumstances, be the primary guide; 2, evidence of the valuations of comparable premises is also relevant and admissible, but is likely to be of less value; 3, where evidence of letting value is given by way of expert opinion as to what rent a hypothetical tenant would pay, and the amount is calculated by estimating a gross rent and making certain deductions therefrom, the amount which, it is estimated, the tenant would have...
To continue reading
Request your trial
-
VA95.1.055 – Irish Shell Limited (Oriel Oil Company)
...subject matter of an extensive judgment by the then President of the High Court, Mr. Justice Davitt in Davey v. Commissioner of Valuation [1956] IR 295. In that case the Circuit Court Judge in question was dealing with an appeal by the owner of a licensed premises against a particular valua......
-
VA88.0.007 – Patrick & Jean Staunton
...was said in Pointers Case, 2 Konstam's Rating Appeals 407 and repeated with approval by Davitt P. in Davey v. Commissioner of Valuation (1956) IR 295 at 302 "No doubt it is of rare occurrence for two set of premises to resemble one another so closely in every particular as to make the evide......