Padraig Mulligan v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA17.5.1271
• Year: 2022
• Date: Invalid date
• Respondent: Commissioner of Valuation
• Appellant: Padraig Mulligan

Appeal No: VA17/5/1271 & 1272

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2020

VALUATION ACTS, 2001 - 2020

Padraig Mulligan APPELLANT

and

Commissioner of Valuation RESPONDENT

In relation to the valuation of

Property No. 5007543, Retail (Shops) at 51a Main Street, Ballaghaderreen, County

Roscommon.

Property Number 101856, 52/53 Main Street, Ballaghaderreen, Co. Roscommon.

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE DAY OF 1st of March 2022

BEFORE

Donal Madigan – MRICS, MSCSI Deputy Chairperson

1. THE APPEAL

1.1 By Notice of Appeal received on the 13th day of October, 2017 the Appellant appealed

against the determination of the Respondent pursuant to which the net annual value ‘(the

NAV’) of the above relevant Properties were fixed in the sum of €7,070 (PN 5007543) and

€ 10,250 (PN 101856).

1.2 The grounds of appeal as set out in the Notice of Appeal is that the determination of the

valuation of the Property is not a determination that accords with that required to be achieved

by section 19 (5) of the Act because, in summary, inter alia, :

 “Valuation and Rates are excessive.

 Valuation of 2 property numbers.

 Additional information regarding the business provided.

 Zoning.”

1.3 The Appellant considers that the valuation of the Property ought to have been determined

in each case in the sum of €1,250.