VA88.0.364 – Henkel Limited

• Appeal Number: VA88.0.364
• Year: 1989
• Date: 01 May 1989
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Henkel Limited

Appeal No. VA88/0/364

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Henkel Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Map Reference Lot No. Co. Cork

B E F O R E

Hugh J O'Flaherty S.C. Chairman

Paul Butler Barrister

Brian O'Farrell Valuer

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 1ST DAY OF MAY, 1989

By notice of appeal dated the 26th day of August 1988, the appellants appealed against the

rateable valuation of £1,200 on the above mentioned hereditaments on the following grounds:-

1. That the valuation is excessive and inequitable and bad in law.

2. That the rateable valuation is bad in law, in that rateable valuations have been allotted

to, or attributed to, items which are not rateable hereditaments or alternatively, in

arriving at the net annual value, the Commissioner of Valuation has erred in law in