The Gazette 1984

GAZETTE

JULY / AUGUST 1984

RATEABLE VALUATION Section 11 of the Local Government Act, 1946 to the extent that it authorises the collection of rates on land independently of buildings is invalid having regard to the provisions of Article 40.3 of the Constitution. The Plaintiffs, farmers in County Wexford, instituted High Court proceedings seeking declarations that certain sections of the Valuation Acts insofar as they provide for the valuation for rating purposes of agricultural land were unconstitutional. Ancillary declara- tions were sought in relation to other statutes which depended upon the rateable valuation system of agricultural land for the purposes of assessing tax or other liability or of determining grant or other entitlements. After a full hearing in the High Court, Mr. Justice Barrington granted the declarations sought including a declaration that the valuations placed on the Plaintiffs' own lands were invalid. Against these orders the Attorney General appealed to the Supreme Court. Certain conclusions or findings arising out of the evidence adduced in the High Court could not be upset on appeal and accordingly, were accepted by the Supreme Court. These conclusions were as follows: 1. The existing valuation system does not provide a uniform system for valuing lands throughout the state. 2. There is no consistency between county and county or within counties. 3. The valuation system has failed to effect changing patterns of agriculture with the result that land which modern agriculturalists would regard as good land often carries a low valuation, while land which they would regard as inferior often carries a higher valuation. 4. The whole system is shot through with unnecessary anomalies and inconsistencies. In the course of the hearing of the appeal, the Supreme Court by consent allowed an amendment of the Plaintiffs' statement of claim to include a claim that Section 11 of the Local Government Act, 1946 insofar as it provides for the raising of money by means of the poor rate on land, independently of buildings, is invalid having regard to the provisions of the constitution. HELD: 1. What is of concern to those whose property or land has been valued in an improper manner is the use to which that valuation is put by the State or Local Authority and the extent to which that use affects them in the enjoyment of their property or other rights. Accordingly, that portion of the High Court Order declaring named sections of the Valuation Acts invalid is set aside.

2. Section 11 of the Local Government Act, 1946 is the existing statutory authority directing the assessment of liability to local taxation on land by means of the valuation prepared under the Valuation Acts. 3. Article 40.1 of the Constitution deals and deals only with the citizen as a human person and requires for each citizen as a human person, equality before the law citing in support of this the dictum of Walsh J. in Quinn's Supermarket -v- A. G. [ 1972] IR at p. 13. Because the tax is related not to the person but to the land which irrespective of who he may be, he occupies, Article 40.1 has no application. 4. Section 11 of the Local Government Act, 1946 is contrary to the provisions of Article 40.3 of the Constitution in so far as it authorises the collection of rates on land i ndependen t ly of buildings. Continuing the use of the valuation system as a basis for agricultural rates long after the lack of uniformity, inconsistencies and anomalies had been established and, long after methods of agricultural production had drastically changed is in itself an unjust attack on property rights. The state failed to protect the property rights of those adversely affected by the system from further unjust attack. Brennan and Others -v- Attorney General and Wexford County Council - Supreme Court (per O'Higgins C.J. rem. diss.), 20 January, 1984 - unreported. Joseph B. Mannix Copies of judgments in the above cases are available on request from the Soc i e t y 's L i b r a r y. The photocopying rate is lOp per page. (Students — 5p per page.)

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