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 |
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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