175 / 364
Rejecting as expensive,
time-wasting and in
efficient a progressive revision of building valu
ations so as to bring all building valuations into
fair relation with those of buildings valued in
accordance with
the
post-1947
practice,
the
committee opts for a general revaluation of all
buildings
in
the State. The Commissioner of
Valuation fully approves though one questions
who the prime mover is. Whilst indicating that
the more expensive county services e.g., health
and roads are county at large charges so that if
land valuations are low as compared with build
ing valuations, and
that already
the
taxpayer
through the Agricultural Grant pays 64 per cent
or £12^ million of all rates on land, the com
mittee
recommends
that
lands
outside
the
boroughs of Dublin, Cork, Limerick, Waterford
and Dunlaoighaire should not be revalued. It
argues that occupation of land is
less evidence
of ability to pay than occupation of buildings of
equal annual value, and that the incidence of
rates on occupiers of land can be adjusted through
the Agricultural Grant. Does this latter consider
ation imply that when buildings have been re
valued at, as the committee estimates, five times
their present valuations, the Agricultural Grant
may be reduced or discontinued and still more
of the burden of subsidising rates on agricultural
land passed from the Exchequer to the occupiers
of buildings and particularly to ratepayers in the
urban areas? It is only fair to record that the
committee recognises the problem of the relative
incidence of rates which would be created by a
revaluation of buildings without revaluation of
lands, and it suggests that the formula for assess
ing county at large charges as between the county
health district and urban districts in a county
could easily be varied and the land valuations
in a county health district could be automatically
scaled up
in proportion
to building valuation
increases.
In the opinion of the committee revaluation of
buildings should be on the basis of full current
values but it counsels the setting up of a study
group
to examine alternative bases before
the
legislation for revaluation is drafted. About one
thing it has no doubt. To spare the appellant
expense and to end the inconsistencies in valu
ation arising from lack of uniformity in Judges'
decisions, appeals to the Circuit Court must end,
revaluation or no revaluation. "Normally an ap
pellant to the Circuit Court will be expected to
engage legal aid .... and possibly other pro
fessional aid"; those lawyers who query the official
mind—the Courts, must have nothing to say on
the quantum of valuation; far better for the rate
payer to close his eyes, open his mouth and
cough up as the officials intend him. Let the
Commissioner for Valuation keep his appellate
jurisdiction but on a two tier system, his sub
ordinates making the original valuation and he or
a designated senior official exercising
the ap
pellate function. From the decision of the Com
missioner on appeal the further appeal should go
to "expert arbitrators or tribunals." There is no
suggestion that such tribunals should,
like
the
Lands Tribunal in England, have lawyers as well
as
surveyors
amongst
their members.
The
labours of the committee are directed to advising
valuation arrangements inspiring public confidence
in the system.
The
Inter-departmental Committee Report
under review presages a general revaluation of
buildings in the State and its recommendations in
view of their providence will no doubt be re
flected
in
the Valuation Bill which
is
to be
expected. Accordingly it behoves solicitors to re
fresh their memories on existing legislation and
practice, to acquaint themselves with the outlook
and
real difficulties of
the Commissioner of
Valuation and the civil servants who prepare the
enactment to be sponsered by the Minister for
Local Government to be alive to the content of
that measure so as to exert their influence against
undesirable features including the denial of access
on
the quantum of valuation
to uncommitted
Judges of
the Circuit Court, subject
to such
reform of the procedure as experience may show
the public interest
to require, and
in general
to be prepared and equipped to protect the in
terests of clients who are wise enough "to engage
legal aid" during the critical years of the re
valuation of the buildings in the Republic.
MATTHEW PURCELL
CASES OF THE MONTH
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