ZZSEL Limited v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA14.5.453
• Year: 2016
• Date: 22 August 2016
• Appellant: ZZSEL Limited
• Respondent: Commissioner of Valuation

Appeal No. VA14/5/453

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

ANtACHT LUACHÁLA, 2001

VALUATION ACT, 2001

ZZSEL Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

In Relation to the Issue of Quantum of Valuation in Respect of:

Property No. 2203201, Retail (Shops), 1 Russell Street, Ballybough, County Borough of

Dublin.

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 22ND DAY OF AUGUST, 2016

BEFORE:

Rory Lavelle –M.A., FRICS, FSCSI, ACI Arb Deputy Chairperson

Pat Riney – FRCSI, FRICS, ACI Arb Member

Michael Lyng - Valuer Member

By Notice of Appeal received on the 4th day of September, 2014 the Appellant appealed

against the determination of the Commissioner of Valuation in fixing a net annual valueof

€13,960 on the above described relevant property on the grounds as set out in the Notice of

Appeal as follows:

"Valuation Office states retail category/Evidence presented demonstrated exclusive

manufacturing use of premises. Planning permission ref 2754/09."