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

• Court: Valuation Tribunal
• Appeal Number: VA88.0.094
• Year: 1988
• Date: Fecha inválida
• Appellant: 099 – Mitchelstown Creameries and Cork County Council
• Respondent: COMMISSIONER 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

94

95

97

99

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.