Mr Sean McCartney & Mr John McElhone (Appellants) and The Commissioner of Valuation for Northern Ireland (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr Leonard |
| Neutral Citation | NIVT 21/20 |
| Court | Valuation Tribunal (NI) |
| Date | 07 June 2022 |
1
NORTHERN IRELAND VALUATION TRIBUNAL
THE RATES (NORTHERN IRELAND) ORDER 1977 (AS AMENDED) AND THE
VALUATION TRIBUNAL RULES (NORTHERN IRELAND) 2007 (AS
AMENDED)
CASE REFERENCE NUMBER: 21/20
SEAN McCARTNEY & JOHN McELHONE – APPELLANTS
AND
COMMISSIONER OF VALUATION FOR NORTHERN IRELAND -
RESPONDENT
Northern Ireland Valuation Tribunal
Chairman: Mr James Leonard, President
Members: Mr T Hopkins FRICS & Mrs N Wright
Hearing: 24 May 2022, Belfast
DECISION
The unanimous decision of the tribunal is that the appellants’ appeal does not
succeed and the appeal is dismissed by the tribunal.
REASONS
Introduction
1. This appeal consists of a reference under Article 54 of the Rates (Northern
Ireland) Order 1977, as amended ("the 1977 Order"). The appellants, by
Notice of Appeal (Form 3) appealed against the decision of the
Commissioner of Valuation in a Valuation Certificate in respect of the
Capital Value of a hereditament situated at number 48 Moss Road,
Ballymaguigan, Magherafelt BT45 6LJ (“the property”).
2. The tribunal sat to hear the matter on 24 May 2022. The appellants
ultimately indicated (after some earlier discussion) that they were content
for the appeal to proceed upon written representations. The respondent
also agreed to that. The panel members attended in person.
The Law
3. The relevant statutory provisions are to be found in the 1977 Order, as
amended by the Rates (Amendment) (Northern Ireland) Order 2006 (“the
2006 Order”). As is now the case in all determinations of this nature, the
tribunal does not intend in this decision fully to set out the detail of the
statutory provisions of Article 8 of the 2006 Order, which amended Article
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