Cork County Council -v- Valuation Tribunal [2007] IEHC 311 (31 July 2007)
The Tribunal was required under s. 36(2)(b) of the Valuation Act 2001 to consider whether the rating authority was directly affected and, in this case, should have served the applicant with the précis of evidence. Failure to do so deprived the applicant of the opportunity to participate and potentially address the notification issue. The six-month period in s. 37(2) is directory, not mandatory, and does not invalidate the Tribunal's decision.
- Citation
- [2007] IEHC 311
- Parties
- Applicant: Cork County Council; Respondent: Valuation Tribunal; Notice Party: ESAT Telecom; Notice Party: Commissioner of Valuation
- Jurisdiction
- Ireland
- Judgment Date
- 31 July 2007
- Procedural Posture
- Judicial Review / High Court Judgment
- Outcome
- Application for certiorari granted; decision of the Valuation Tribunal quashed.
- Legal Topics
- Service of Documents, Fair Procedures, Statutory Construction, Rating and Valuation, Judicial Review, Natural Justice
Case Brief
Summary, issues, holding and outcome
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Parties
Cork County Council
Applicant
Valuation Tribunal
Respondent
ESAT Telecom
Notice Party
Commissioner of Valuation
Notice Party
Procedural Posture
Judicial Review / High Court Judgment
Legal Issues
- 1 Whether the Valuation Tribunal was required under s. 36(2) of the Valuation Act 2001 to serve the applicant with a précis of evidence submitted by ESAT.
- 2 Whether failure to serve such documentation deprived the applicant of fair procedures and/or natural justice.
- 3 Whether the Tribunal's decision was invalid due to being delivered outside the six-month period prescribed by s. 37(2) of the 2001 Act.
Ratio Decidendi
The Tribunal was required under s. 36(2)(b) of the Valuation Act 2001 to consider whether the rating authority was directly affected and, in this case, should have served the applicant with the précis of evidence. Failure to do so deprived the applicant of the opportunity to participate and potentially address the notification issue. The six-month period in s. 37(2) is directory, not mandatory, and does not invalidate the Tribunal's decision.
Court Disposition
Application for certiorari granted; decision of the Valuation Tribunal quashed.
Orders
- Order of certiorari quashing the decision of the Valuation Tribunal dated 13 December 2004.
- Matter to be remitted to the Valuation Tribunal for rehearing with appropriate directions.
Full Case Text
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