VA95.6.010 – Macardle Moore & Company Limited
Appeal Number | VA95.6.010 |
Year | 1996 |
Date | 20 September 1996 |
Court | Valuation Tribunal |
Appellant | Macardle Moore & Company Limited |
Respondent | Commissioner of Valuation |
Appeal No. VA95/6/010
AN BINSE LUACHÁLA
VALUATION TRIBUNAL
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
Macardle Moore & Company Limited APPELLANT
and
Commissioner of Valuation RESPONDENT
RE: Brewery Yard and Land at Map Ref: 12B, Townland: Fairhill, Urban District of Dundalk
No. 3, Co. Louth
Rateability of tanks
B E F O R E
Mary Devins Solicitor (Acting Chairman)
Con Guiney Barrister
Marie Connellan Solicitor
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 20TH DAY OF SEPTEMBER, 1996
By Notice of Appeal dated the 6th day of November, 1995 the appellant appealed against the
determination of the Commissioner of Valuation in fixing a rateable valuation of £2,000 on the
above described hereditament.
The grounds of appeal as set out in the Notice of Appeal are that:
"(1) The valuation is bad in law, in accordance with the provisions of the Valuation Acts, in
particular the rating of Bright Beer Vessels (agreed assessment RV£225), is invalid as
they constitute machinery and are not rateable.
(2) The valuation is excessive and inequitable having regard to the provisions of the
Valuation Acts."
To continue reading
Request your trial