VA06.1.019 – J. Buckley & Company

• Appeal Number: VA06.1.019
• Year: 2006
• Date: 11 September 2006
• Court: Valuation Tribunal
• Appellant: J. Buckley & Company
• Respondent: Commissioner of Valuation

Appeal No. VA06/1/019

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

J. Buckley & Company APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Office(s) at Lot No. 2 Milton Terrace (Floors 0,-1,1) St. Yves, Seapoint Road, Bray

No.2, Bray UD, County Wicklow

B E F O R E

John O'Donnell - Senior Counsel Chairperson

Joseph Murray - B.L. Member

Mairéad Hughes - Hotelier Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 11TH DAY OF SEPTEMBER, 2006

By Notice of Appeal dated the 14th day of March 2006 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of €41.00 on

the above described relevant property.

The Grounds of Appeal are set out in the Notice of Appeal and in a letter attached thereto, a

copy of which are in the Appendix attached to this judgment.

PRELIMARY ISSUE

Whether the Tribunal has jurisdiction to hear an appeal in circumstances where the first

appeal to the Commissioner of Valuation was deemed by him to be out of time.