VA88.0.130 – The National Association of Widows in Ireland Ltd.,

CourtValuation Tribunal
Appeal NumberVA88.0.130
Date25 November 1988
AppellantThe National Association of Widows in Ireland Ltd
RespondentCommissioner of Valuation
Appeal No. VA88/0/130
AN BINSE LUACHÁLA
VALUATION TRIBUNAL
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
The National Association of Widows in Ireland Ltd APPELLANT
and
Commissioner of Valuation RESPONDENT
RE: Premises at Lot No. 12 (2nd Floor) Upper Ormond Quay, County Borough of 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 25TH DAY OF NOVEMBER, 1988
By notice of appeal dated 18th day of August, 1988, the appellants appealed against the decision
of the respondent refusing them exemption from rates on the grounds of its charitable status;
these grounds were elaborated upon in their further notice dated 25th August, 1988.
The appellants presented their written submission by their solicitors Greg O'Neill & Co. on the
9th November, 1988 and Mr William M Walsh B.Agr. Sc A.R.I.C.S., a Chartered Valuation
Surveyor and a District Valuer in the Valuation Office with in excess of 18 years experience,
presented his written submission on the 7th November, 1988.
There is no dispute on quantum which was fixed at £21.

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