Trusted by the judiciary, government lawyers, prosecutors, and many leading counsel. Click here to request a subscription.
|
or click here to request site subscription to search and view all judgments |
High Court, in a case stated from the Valuation Tribunal, answers the questions asked of it in the negative and affirms the determination of the Tribunal, finding that: (a) there was no obligation on the Tribunal to specifically address the position of the previous tenant as a hypothetical tenant as distinct from any other hypothetical tenant when there was scant evidence before them that required them to do so; (b) the Tribunal’s conclusion that the property was not capable of being beneficially occupied in the hands of any other person was a finding of fact that was supported by the evidence; (c) there was no obligation on the Tribunal to seek to obtain evidence in respect of some other valuation in circumstances where the Commissioner had not put forward any evidence in this regard; and (d) there was was no factual circumstance that required the Tribunal to look at what the condition of the property might be in the future since there were no plans or commitments to carry out the necessary works to make it habitable.
Case stated - Valuation Tribunal - rateable valuation - section 28 of the Valuation Act (as substituted by s.13 of the Valuation (Amendment) Act 2015 - whether the Tribunal erred in its conclusion that the Property was not capable of rateable valuation in circumstances where it found that neither the owner nor a hypothetical tenant could enjoy beneficial occupation of the property due to the state it was in, i.e. due to the property being completely devoid of any services including lighting, power, water, foul drainage and fire alarm systems - whether the Tribunal’s treatment of the hypothetical tenant was correct - whether the Tribunal was correct in its conclusion that the Property must be valued in its actual state as opposing to valuing it on the assumption that the Property was in good order - determination of the Tribunal affirmed.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
The only subject matter index for all Irish judgments over the past thirteen years. Click here to request a subscription.
Register Now