VA02.1.034 – Cork City Council

CourtValuation Tribunal
Appeal NumberVA02.1.034
Date22 March 2004
AppellantCork City Council
RespondentCommissioner 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
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?”

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