VA17.5.487 – Michael Cooney & Sons Ltd

• Appeal Number: VA17.5.487
• Year: 2019
• Date: Fecha inválida
• Court: Valuation Tribunal
• Respondent: COMMISSIONER OF VALUATION
• Appellant: Michael Cooney & Sons Ltd

1

Appeal No: VA17/5/487

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

MICHAEL COONEY & SONS LTD APPELLANT

AND

COMMISSIONER OF VALUATION RESPONDENT

In relation to the valuation of

Property No. 107637, Industrial Uses at 17a, Teevnacreeve, Buckhill, Castlerea, County

Roscommon.

B E F O R E

Barry Smyth – FRICS, FSCSI, MCI Arb Deputy Chairperson

Orla Coyne - Solicitor Member

Frank O'Grady – MA, FSCSI, FRICS, FIABCI Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 9TH DAY OF JANUARY, 2019.

1. THE APPEAL

1.1 By Notice of Appeal received on the 11th 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 Property was fixed in the sum of €114,500.

1.2 The Grounds of Appeal are fully set out in the Notice of Appeal. Briefly stated they are as

follows:

 The property is unique and is not easily comparable to other properties in similar use in

Roscommon.

 The NAV applied to the property is excessive and inequitable.