VA98.4.007 – W.J. Smyth

CourtValuation Tribunal
RespondentCommissioner of Valuation
Appeal NumberVA98.4.007
AppellantW.J. Smyth
2
The appeal proceeded by way of an oral hearing that took place on the 10th December 1999.
Mr. Patrick McCarroll Chartered Valuation Surveyor, A.R.I.C.S, F.I.A.V.I. A.S.C.S.
I.R.R.V., A.C.I. Arb appeared on behalf of the appellant. Mr. Christopher Hicks, Appeal
Valuer appeared on behalf of the Commissioner of Valuation. Prior to the commencement of
the hearing the parties had exchanged their précis of evidence and submitted the same to this
Tribunal. Mr. McCarroll submitted his pressay to the Tribunal on the 29th November 1999
and Mr Hicks submitted his pressay to the Tribunal on the 29th November. Both valuers
having taken the oath adopted their précis as being their evidence in chief. Submissions were
also made. From the evidence so tendered the following emerged as being the facts relevant
and material to and for the purposes of the appeal.
The Property
The property consists of a modern commercial building used for the repairs of cars together
with a large yard. The property is located in the townland of Ballyloskey, which is situated
c.0.75 south from the town of Carndonagh.
The agreed accommodation is:
Workshop 3,027 sq.ft.
Yard 26,000 sq.ft.
Valuation History
These premises were first valued in November 1997 and an R.V. of £45 was issued. This
was appealed to the Commissioner of Valuation and the R.V. was reduced to £40. The
appeal to this Tribunal was lodged on 15th October 1998.
Appellant's Valuation Assessment and Comparisons
Mr. McCarroll on behalf of the appellant assessed the rateable valuation on the subject
premises as follows:

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