The National Association of Widows in Ireland Ltd v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA88.0.130
• Year: 1988
• Date: 25 November 1988
• Respondent: Commissioner of Valuation
• Appellant: The National Association of Widows in Ireland Ltd

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.