Acknowledgement of receipt of Appeal
Shortly after your Notice of Appeal is received the Tribunal will acknowledge it by letter which will also ask you to say (a) whether you intend to have legal representation at the hearing of the appeal and (b) whether, in your view, the issues involved are likely to require a lengthy hearing (on average an appeal hearing takes about 2 hours).
Listing of the Appeal for hearing
The next stage is the listing of the appeal for oral hearing by a three-member Division of the Tribunal. A Notice of Hearing is sent to each party to the appeal well in advance (usually 4-6 weeks) of the hearing date. The Notice gives the day, date, time and venue of the hearing.
The Notice of Hearing also requests each party to provide to the Tribunal – and to exchange with the other party/parties - two weeks before the hearing date - a summary of the evidence they intend to put to the Tribunal. The evidence should include the comparison properties to be relied on. The purpose of the summary of evidence is to provide an opportunity to the parties to raise, and deal with, any factual disagreements in advance of the Tribunal hearing.
Where an appeal cites legal grounds each party must lodge a submission on those legal grounds with the Tribunal (by 4 copies) and exchange it with the other party/parties two weeks before the hearing date. This submission must be accompanied by a list of cases/authorities to which it is intended to refer in argument at the hearing and at least 4 copies of each such case/authority for the Tribunal as well as a copy for the other party/parties.
Under the Valuation Act 2001 the Tribunal has six months to deal with a valuation appeal. Therefore, applications from parties for adjournment of an appeal hearing will be considered only in the most exceptional circumstances consistent with the obligations imposed on the Tribunal by the provisions of the Act.
The Oral Hearing
The hearing of an appeal involves each party giving sworn oral evidence and making submissions in support of their case and cross-examining and being cross-examined by the other party/parties. Under the Act hearings are held in private. After the hearing and within the statutory 6-month time limit the Tribunal issues a reasoned decision setting out its findings and the basis for its decision and, where the matter is one of quantum, also setting out the calculation of the rateable valuation in detail or, as the case may be, the market value of urban land.
The Tribunal normally hears appeals in the Tribunal Offices in Dublin.
The Rules and Guidelines set out in detail the procedures relating to appeals to the Tribunal.
Appeals to the High Court
The Valuation Act 2001 and the Derelict Sites Act 1990 provide that a party if dissatisfied may appeal a decision of the Tribunal on a point of law to the High Court.
The Tribunal has received a total of 4,400 appeals to date and delivered 1,700 judgments.