Commissioner of Valuation v Anderson
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1923 |
| Date | 01 January 1923 |
| Court | King's Bench Division (Northern Ireland) |
K. B. Div. (N. I.)
Valuation - (15 & 16 Vict. c. 63, s. 11) - Appeal to Quarter Sessions - Evidence - Valuation of houses in neighbourhood.
Case Stated under statute 23 Vict. c. 4, s. 10, by the Recorder of Belfast.
A lease of a certain shop was in 1921 granted to the respondent, who improved the premises, at the cost of £6,000. The valuation of the premises at the date of the lease was £145; after the improvements were made the premises were revalued, and the valuation was fixed by the Commissioner of Valuation at £380. The respondent appealed against this valuation to Quarter Sessions; the Recorder of Belfast fixed the valuation at £360, but stated a case. The Recorder found that £380 fairly represented the yearly rent at which the premises might be expected to let within the Valuation Act, 1852 (15 & 16 Vict. c. 63), sect. 11; that, as compared with the existing valuation of similar buildings in the district, a valuation of £380 would be disproportionate and excessive, and held that he was bound to fix the valuation, so that it should be as far as possible proportionate to and uniform with the existing valuations on the list, and he accordingly fixed it at £360.
The Court of Quarter Sessions in fixing the valuation of buildings in an appeal from the Commissioner of Valuation should not have regard to the valuation of other buildings in the neighbourhood. Commissioner of Valuation v. Galvin(unreported, Q.B.D., 5th June, 1899) applied.
| Henry C.J. :— |
We have before us a judgment of the Queen's Bench Division (Palles C.B., Johnson and Murphy JJ.) given so far back as 5th June, 1899, which the learned Recorder had not before him. It is absolutely on all fours with the case here. Mr. Timothy Galvin, occupier of the Bay View Hotel, Waterville, Co. Kerry, appealed against an order fixing the rateable value of his premises at £80, the question of law for the consideration of the Court being:—"Whether, having arrived at the conclusion that...
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