FIONN MCDONALD v COMMISSIONER OF VALUATION

• Court: Valuation Tribunal
• Appeal Number: VA17.5.681
• Year: 2022
• Date: Invalid date
• Respondent: COMMISSIONER OF VALUATION
• Appellant: FIONN MCDONALD

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Appeal No: VA17/5/681

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

FIONN MCDONALD APPELLANT

AND

COMMISSIONER OF VALUATION RESPONDENT

In relation to the valuation of

Property No. 5001059, Industrial Uses at Part of Unit 5 Motokov Complex, Long Mile Road,

County Dublin.

B E F O R E

Rory Hanniffy - BL Deputy Chairperson

Liam G. Daly – MSCSI, MRICS Member

Allen Morgan – FSCSI, FRICS Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 26 TH DAY OF MAY 2022

1. THE APPEAL

1.1 By Notice of Appeal received on the 12th 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 €26,400.

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

follows:

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 The Valuations are excessive and inequitable.

 The Valuations are not in line with the subjects’ actual rental value.

 The Valuations conflict with rental evidence from within the site and all of the

remaining tone of the list evidence from the site.

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

in the sum of €7,200.

2. REVALUATION HISTORY

2.1 On the 25th day of May, 2017 a copy of a valuation certificate proposed to be issued under

section 24(1) of the Valuation Act 2001 (“the Act”) in relation to the Property was sent to the

Appellant indicating a valuation of €26,400.

2.2 Being dissatisfied with the valuation proposed, representations were made to the valuation

manager in relation to the valuation. Following consideration of those representations, the

valuation manager did it not consider it appropriate to provide for a lower valuation.

2.3 A Final Valuation Certificate issued on the 7th day of September, 2017 stating a valuation

of €26,400.

2.4 The date by reference to which the value of the property, the subject of this appeal, was

determined is the 30th day of October, 2015.

3. THE HEARING

3.1 The Appeal proceeded by way of a remote hearing on the 18th day of September 2020. The

Appeal was heard together with Appeal numbers VA 17/5/679 and VA 17/5/687, which said

properties are located in the same complex as the subject property. Much of the evidence and

submissions advanced before the Tribunal was relevant to all three appeals, although there was

some comparison evidence and submissions specific to each appeal. The general thrust of the

grounds of appeal were however consistent to all three properties. At the hearing the Appellant

was represented by Mr Eamonn Halpin BSc (Surveying), MRICS, MSCSI and the Respondent

was represented by Mr Liam Diskin BSc (Prop Mgmt. & Investment) of the Valuation Office.