VA88.0.094 – 099 – Mitchelstown Creameries and Cork County Council

Appeal NumberVA88.0.094
Year1988
Date06 January 1988
CourtValuation Tribunal
Appellant099 – Mitchelstown Creameries and Cork County Council
RespondentCOMMISSIONER OF VALUATION
Appeal No. VA88/0/094 - 99
AN BINSE LUACHALA
VALUATION TRIBUNAL
AN tACHT LUACHALA, 1988
VALUATION ACT, 1988
B E T W E E N :
(1) Mitchelstown Creameries
Appeal Nos. 94, 95, 96, 97, 98 & 99
(2) Cork County Council
Appeal Nos. 287, 288, 289, 290, 291,
292, 293, 294, 295, 296 & 297 APPELLANTS
and
COMMISSIONER OF VALUATION RESPONDENT
RE: Appeals relating to various installations at the industrial complex at Mitchelstown.
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
DELIVERED ON 6TH DAY OF DECEMBER, 1988.
2
By notice of appeal dated 18th day of August, 1988, the appellants appealed against the
respondent's determination in respect of the above mentioned hereditaments.
The appellants own and operate a large industrial complex in Mitchelstown, Co Cork. Dairying
is the major part of their business but the trading division generates a large turnover; the
appellants employs an average work force of 1,800. There is a milk factory, butter factory,
cheese factory, grain mill and other grain installations. The appeal numbers, their locations and
the references to photographs and plans put in evidence are as follows:
Appeal No:
Appeal
No:
References:
References:
Mitchels-
town
Cork Co.
Council
Description
Map
(Nos)
Appellants
Photos
Commissioners
Photos
96
294
287
293
291
297
Limerick Road
Grain
Installations
Clonmel Road
Grain
Installations
Castlefarm Milk
Installations Milk
Powder Factory
Clonmel Road
Milk Installations
Cheese Factory
Castlefarm Milk
Installations
Butter Factory
1 & 4
2
3
2 & 5
3
1 to 4
5 to 10
11 to 15
16 to 19
20 to 22
D & E
F
B
A
-
What falls to be determined in these appeals is whether certain installations belonging to the
appellants are exempt form rating.
Quantum is not in issue in any of the appeals brought by the appellants.

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