VA02.1.034 – Cork City Council

• Appeal Number: VA02.1.034
• Year: 2004
• Date: 22 March 2004
• Court: Valuation Tribunal
• Appellant: Cork City Council
• Respondent: Commissioner of Valuation

Appeal No. VA02/1/034

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

Cork City Council APPELLANT

and

Commissioner of Valuation RESPONDENT

and

McDonalds Restaurants of Ireland Ltd. NOTICE PARTY

RE: Restaurant / Cafe, Map Reference: Blackpool Shop Centre, Unit 33, Dublin Street,

County Borough of Cork PRELIMINARY ISSUE: Whether appeal out of time under

provisions of S 3(5) (a) Valuation Act 1988.

B E F O R E

John O'Donnell - Senior Counsel Chairperson

John Kerr - BBS.FIAVI. ASCS. Member

Joseph Murray - Barrister Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 22ND DAY OF MARCH, 2004

By Notice of Appeal dated the 10th January 2002, the appellant appealed against the determination of the

Commissioner of Valuation in fixing a rateable valuation of €00.00 on the relevant property above

described.

The Grounds of Appeal as set out in the said Notice of Appeal are:

"I wish to appeal against the decision to strike out the R.V. on McDonalds Restaurant at 33, Dublin Street,

Cork on the basis that the Owner/Occupier was notified in compliance with Section 3 (4) (a) and (b) of the

Valuation Act 1988."

THE PRELIMINARY ISSUE

By agreement the Tribunal dealt as a preliminary issue with the following question:

“Having regard to the provisions of Section 3(5)(a) of the Valuation Act 1988, is the appeal in question out

of time and therefore incapable of being heard by the Tribunal, there being no provision within the

legislation for the extension of time within which to appeal?”