The Gazette 1996

GAZETTE

AUGUST/SEPTEMBER 1996

r e a s o n a b ly p r i c ed at £ J 5 f or 7 01 p a g es a nd will be r e f e r r ed to in a n y b o o k or l e a r n ed article d e a l i ng w i th the d e v e l o p m e nt of c o n s t i t u t i o n al l aw in this island. F i n a l l y, the R e v i ew is a m o n u m e n t al w o r k a n d the m e m b e r s of t he R e v i ew G r o u p d e s e r ve o u r c o n s i d e r a b le g r a t i t u d e.

format has a c omp r e h e n s i ve indexing system with a separate index for appell- ants, for property type and for k e ywo r ds to identify the valuation question at issue. T h e C D - R OM format allows the user to access information efficiently and speedily. Wh i le the valuation of property for rating p u r p o s es has operated in Ireland for 150 years and property is destined to b e c o me increasingly important in taxation policy, both central and local, there are f ew texts on valuation law. H e n ce we must w e l c o me this initiative by the Tribunal and c o mm e nd the wo rk of t wo a c c omp l i s h ed authors c omb i n i ng the talents of the professional valuation consultant and the a c a d em i c. T h e Journal is published simultaneously in b o ok and C R - R OM f o rm providing a sophisticated facility for those w h o wish to avail of the electronic f o rma t. It should prove to be an invaluable wo rk of reference for valuation consultants, lawyers, rating authorities and academics. It can also be r e c o mm e n d ed to Ministers, parliamentary c omm i t t e es and public officials e n g a g ed in assessing and f o r mu l a t i ng proposals for mo d e r n i s i ng valuation legislation. T h ey can readily identify those issues such as rateability, e x emp t i o n s, revaluation and valuation me t h o d o l o gy wh i ch need to be clarified in a n ew statute. Finally the Journal e n a b l es o ne to assess the p e r f o r ma n ce of the Tribunal itself as a m e d i um for d e v e l o p i ng a consistent and rational c o de of case law.

Journal of Valuation Tribunal Judgments by Desmond M. Killen and Brendan Williams. Volume 1, September 1988 - June 1994 (Dublin Institute of Public Administration, 1996), 644pp., £590.00 (Book and CD-ROM). T h e Valuation Tribunal w as established u n d er the Valuation Act 1988 as a special- ised a g e n cy to adjudicate on appeals against decisions of the C omm i s s i o n er of Valuation w h o d e t e r m i n es first appeals related to rateable valuations. T h o se valuations, mainly of industrial and c omme r c i al property, f o r m the basis for levying local authority rates wh i ch in 1996 contribute £ 3 4 0 . 00 million to local revenue. Prior to July 1988 appeals against the C o mm i s s i o n e r 's decisions lay to the Circuit Court. T h e Tribunal, operating in divisions of three memb e r s, has a m e mb e r s h ip of ten, appointed by the Minister of Finance - a c h a i r ma n, t wo d e p u ty c h a i r men and seven ordinary memb e r s. T h e C h a i r man is a senior counsel, the others are barristers, solicitors or valuers. T h e constituent Act obliges the Tribunal to issue "a written j u d g m e nt setting forth the reasons for its determination in each a p p e a l" and the text under review represent a digest of its j u d g m e n ts - 5 57 - during the first six years. T h e majority of cases are s umma r i s ed in a single p a ge and presented u n d er seven headings - property type, k e ywo r d s, issues, facts, a r g ume n ts for and against, findings and j u d g m e nt date. Wh e re appropriate, there is an additional reference to cases and/or legislation cited and a brief c omm e n t a ry if the case has special features. T he b o ok

Dr. Eamonn G. Hall

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Marketing For Lawyers

By Matthew Moore, 2nd Edition 1994. Published by: The Law Society of England & Wales, 50/52 Chancery Lane, London WC2A 1SX, England; 130pp; Price Stg.£18.00 Wh i l e this is a U K p u b l i c a t i o n, it is v e ry r e l e v a nt to this j u r i s d i c t i o n. It a c k n o w l e d g es t he w i d e s p r e ad r e s i s t a n ce to the i n v o l v e m e nt of l a w y e rs in m a r k e t i ng a nd d e a ls s e n s i t i v e ly w i th the i s s ue of t he c o n f l i c t / f i ne line b e t w e en p r o m o t i ng o n e s p r a c t i ce a nd p r o f e s s i o n a l i s m. It a r g u es s t r o n g ly that m a r k e t i ng a n d p r o f e s s i o n a l i sm c an sit easily w i th o n e a n o t h e r. N o m a t t er w h e r e y o u s t a nd on this t h o r ny s u b j e c t, this b o o k will p r o v i de y o u w i th a s t r u c t u r ed a p p r o a ch to d e v e l o p i ng y o ur b u s i n e ss t h r o u gh v a r i o us m e a n s. It c o n c l u d es that t he u l t i ma te m a r k e t i ng tool is h a v i ng a g o o d c l i e nt c a re p o l i cy a n d, of c o u r s e, i m p l e m e n t i ng this c o n s i s t e n t l y. It c o v e rs p e r s o n al m a r k e t i ng t o o ls s u ch as m e e t i n gs a n d e n t e r t a i n i n g, c l i e nt s e m i n a r s, p u b l ic s p e a k i ng etc. a n d n o n- p e r s o n al initiatives s u ch as b r o c h u r es a n d leaflets, p r e ss a n d m e d i a c o v e r a g e, w r i t i ng articles a n d f e a t u r e s, c l i e nt n e w s l e t t e rs etc. It d o e s c a u t i on that b e f o re y o u e m b a r k o n m a r k e t i n g / p r o m o t i o n al activities, y o u s h o u ld h a v e a c l e ar i d ea of w h a t legal s e r v i c es y o u w i sh to p r o v i de to w h a t c l i e nt b a s e. Y o u will p r o b a b ly n ot r e ad the w h o le b o o k b ut t h e re are c e r t a i n ly n u m e r o us c h a p t e rs in it r e l e v a nt to all solicitors in p r a c t i c es of a ny size.

Tom O 'Connor

[ T om O ' C o n n or is a f o r mer C o mm i s s i o n er of Valuation and lectures on g o v e r nm e nt and public finance].

At the launch of the Journal of the Valuation Tribunal Judgments (left to right): Desmond Killen (author), Liam McKechnie SC, Chairman, Valuation Tribunal and Brendan Williams (author).

Cillian MacDomhnaill.

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