Trustees of Kinsale Yacht Club v Commissioner of Valuation
| Jurisdiction | Ireland |
| Judge | Mr. Justice Barr. |
| Judgment Date | 01 January 1993 |
| Neutral Citation | 1992 WJSC-HC 3773 |
| Court | High Court |
| Date | 01 January 1993 |
| Docket Number | Record No. 721 SS/1991 |
(H.C.)
Trustees of Kinsale Yacht Club
and
Commissioner of Valuation
Development for sport- Marina - Whether comprised in definition of "all lands" in 1852 Act - Whether "development for sport" within meaning of 1986 Act -Whether rateable hereditament - Valuation (Ireland) Act, 1852 (15 16 Vict., c. 63), ss. 12 and 48 - Valuation Act, 1986 (No. 2), Schedule ref. nos. 2 and 4 - Valuation Act, 1988 (No. 2), s. 5.
The applicants were the owners of a marina. The marina was comprised of a floating wooden platform with a series of interlinked wooden walkways and berths for 117 boats. The floating portion of the marina was attached to 18 piles which was driven into the sea-bed. The wooden structure could be disconnected from the piles and floated to another location, but the piles were permanent structures attached to the sea-bed. The Commissioner of Valuation...
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5 cases
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Adroit Company & Granbrind Ltd v Minister for Environment
... ... ROAD TRAFFIC ACT 1968 PART V KINSALE YACHT CLUB V CMSR OF VALUATION 1994 1 ILRM 457 ... Commissioner of Valuation [1994] 1 I.L.R.M. 457 is ... ...
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Port of Cork Company v Commissioner of Valuation
... ... 95 KERRY CO COUNCIL V CMR OF VALUATION 1934 IR 527 TRUSTEES OF MAYNOOTH COLLEGE V CMRS OF VALUATION 1956 IR 221 FORBAIRT V CMR ... INSPECTOR OF TAXES V KIERNAN 1981 IR 117 TRUSTEES OF KINSALE YACHT CLUB V COMMISSIONER OF VALUATION 1994 1 ILRM 457 CMR OF ... ...
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Trustees of Kinsale Yacht Club v Commissioner of Valuation
...the tribunal stated a case to the High Court under s. 5 of the Valuation Act, 1988. In a judgment delivered on 12 October, 1992, ([1993] ILRM 393) Barr J. held that no reasonable tribunal could have made a finding of fact that the marina was not a fixed mooring. The words 'all lands' in ref......
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VA05.2.040 – Michael Butler
...to the fact that the Tribunal decision in VA90/3/014- Trustees of Kinsale Yacht Club and the subsequent decision of the High Court 1992 ([1993] ILRM 393 had been overturned by the Supreme Court [1994] 1 ILRM 457. By way of a Case Stated the High Court (Mr. Justice Barr) held that it was a f......
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