Newry Urban District Council v Commissioner of Valuation for Northern Ireland
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1950 |
| Date | 01 January 1950 |
| Court | King's Bench Division (Northern Ireland) |
First valuation - Whether appeal lies under Valuation (Ir.) Act, 1852, s. 31 - Appeal from County Court Judge to High Court - Appeal allowed - Whether valuation should be determined by High Court or sent back for determination by County Court Judge - Valuation -Principle of assessment - Houses and buildings - Evidence of letting value available - Evidence of valuation of other comparable hereditaments -Weight to be accorded to - Valuation (Ir.) Act, 1852, s. 11.
By s. 2 (1) of the Valuation Acts Amendment Act (N.I.), 1946, it is provided that pending the making of the second general revaluation of rateable property in Northern Ireland under the Valuation Acts Amendment Act (N.I.), 1932, the Commissioner of Valuation, in carrying out any annual revision of the valuation of rateable tenements and hereditaments shall cause the estimate of the net annual value for the purposes of s. 11 of the Valuation (Ir.) Act, 1852, to be made as if such annual revision were being carried out in the year ended March 31st, 1939, and as if such tenements and hereditaments had in that year been in the same state and circumstances as at the time of such annual revision. The Commissioner of Valuation in determining for the first time the valuation of certain hereditaments in the town of Newry, County Down, consisting of a number of houses erected in the year 1946, the property of a local authority, fixed the valuation at the sum of £16 each. On appeal by the local authority the County Court Judge reduced the valuation to a sum of £11 for each house, principally by analogy to the valuation placed in 1939 upon certain other premises in the town. On the matter coming before the High Court by way of case stated, held:—(1) That notwithstanding that the valuation appealed from was a first valuation an appeal lay under s. 31 of the Act of 1852. Alma v. Corporation of DublinUNK (I.R. 10 C.L. 476, per Palles C.B. at p. 483) applied. (2) That the correct basis of valuation was that indicated in s. 11 of the Act of 1852 with regard to houses and buildings, namely, by determining, upon the evidence given as to the rents in 1939 of other comparable premises in the same town, the rent for which, one year with another, the hereditaments in 1939 might reasonably have been expected to let in their actual state from year to year, the probable average annual...
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Davey v Commissioner of Valuation
...v. Commissioner of Valuation [1907] 2 I.R. 112, at p. 118, and of Black L.J., in Newry U.D.C. v. Commissioner of ValuationDIJR [1950] Ir. Jur. Rep. 33, at p. 39, approved. Davey v. Commissioner of Valuation WILLIAM DAVEY Applicant and COMMISSIONER OF VALUATION. Respondent Valuation - Princi......