VA88.0.100 – St. Macartan’s Diocesan Trust
Appeal Number | VA88.0.100 |
Year | 1988 |
Date | 18 November 1988 |
Court | Valuation Tribunal |
Respondent | Commissioner of Valuation |
Appellant | St. Macartan’s Diocesan Trust |
Appeal No. VA88/0/100
AN BINSE LUACHÁLA
VALUATION TRIBUNAL
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
St. Macartan's Diocesan Trust APPELLANT
and
Commissioner of Valuation RESPONDENT
RE: St. Patrick's Agricultural College, Co. Monaghan
B E F O R E
Hugh J O'Flaherty S.C. Chairman
Paul Butler Barrister
Mary Devins Solicitor
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 18TH DAY OF NOVEMBER, 1988
By Notice of Appeal dated 18th August 1988 the appellants appealed against the decision of the
respondent refusing them exemption from rates on the grounds of the public user and charitable
user of the hereditaments in question. The appellants claim that the property was used for public
and charitable purposes and, accordingly, that it is exempted by virtue of the Poor Relief
(Ireland) Act 1838 or alternatively the Valuation (Ireland) Act 1852 Section 16 and the Valuation
(Ireland) Act 1854, Section 2.
Messrs McEntee & O'Doherty, solicitors, of 20 North Road, Monaghan presented written
submissions on the 18th day of August 1988. This submission was accompanied by the
following documents -
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