VA88.0.047 – Howth Yacht Club

• Appeal Number: VA88.0.047
• Year: 1989
• Date: 06 June 1989
• Court: Valuation Tribunal
• Appellant: Howth Yacht Club
• Respondent: Commissioner of Valuation

Appeal No. VA88/0/047

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Howth Yacht Club APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Clubhouse and Marina at Lot No. 2 Trawler Pier, Howth, Co. Dublin

B E F O R E

Hugh J O'Flaherty S.C. Chairman

Mary Devins Solicitor

Brian O'Farrell Valuer

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 6TH DAY OF JUNE, 1989

By notice of appeal dated the 11th day of August 1988, the appellants appealed against the

respondent's valuation of the above described hereditament on the grounds that:

1.The valuation is excessive and inequitable.

2.The hereditament comprises land developed for sport including constructions

affixed thereto which pertain to development which items are not rateable

pursuant to Section 3 of the Valuation Act, 1986, and valuation should therefore

be either reduced or declared to be exempt.