Lands Valuation (Scotland) Act 1854

1. Introductory Text

2. I. Commissioners of Supply and Magistrates of Burghs to make up Valuation Roll annually.

3. II. Officer of Inland Revenue to assist the Commissioners of Supply and Magistrates in making up the Valuation Roll.

4. III. Appointment and Duties of Assessors.

5. IV. Assessors to make up Valuation Roll by 15th August in each Year.

6. V. Notice to be given to Persons whose Property is valued.

7. VI. Yearly Rent or Value, how to be estimated.

8. VII. Assessor may call for written Statement of Rent.

9. VIII. Courts of Appeal.

10. IX. Persons entitled to appeal.

11. X. Procedure at Appeal Courts.

12. XI. Valuation Roll to be retained by Assessor till 8th of September yearly, and thereafter to be open to Inspection.

13. XII. Valuation Roll, when completed, to be authenticated, and to be in force for One Year.

14. XIII. As to Complaints made with regard to Assessors Valuations.

15. XIV. Three Commissioners of Supply or Two Magistrates, &c. to be, a Quorum.

16. XV. Preses at Meetings of Commissioners of Supply, and Magistrates of Burghs, under this Act.

17. XVI. Papers and Documents emanating from Commissioners of Supply, &c., how to be authenticated.

18. XVII. Powers of Supplementary Assessment granted by existing Acts of Parliament not to be affected.

19. XVIII. Expenses of Valuations, how to be defrayed.

20. XIX. New Qualification for Commissioners of Supply.

21. XX. Assessor of Railways and Canals to be appointed.

22. XXI. Such Assessor to make up annually a Valuation Roll of Railways and Canals.

23. XXII. Mode in which the yearly Rent or Value of Railways and Canals is to be ascertained.

24. XXIII. Water, Gas, and other Companies may have their Lands and Heritages valued by the Assessor of Railways and Canals.

25. XXIV. Notice of Valuation to be given to Railway and Canal Companies, &c.

26. XXV. Any Parish, County, or Burgh interested in any Railway or Canal Valuation may appeal against the same to the Lord Ordinary.

27. XXVI. Assessor of Railways arid Canals may call for Books and Writings, &c. and if such are refused, Right of Appeal to be forfeited.

28. XXVII. Valuations of Railways and Canals, &c., when completed, to be authenticated, and communicated to the Clerks of Supply and Town Clerks, and to be in force for One Year.

29. XXVIII. Valuation Rolls of Railways and Canals, &c, to be transmitted to the General Register House, for Preservation.

30. XXIX. Salary of the Assessor of Railways and Canals to be contributed rateably by Railway and Canal Companies, &c.

31. XXX. Mistake or Misnomer not to affect Valuation.

32. XXXI. Proprietors of Subjects under 4l. to be chargeable with Assessments.

33. XXXII. Prison Assessment to be upon Valuations established by this Act, and not by 2 & 3 Vict. c.42.

34. XXXIII. Other Public Assessments leviable on Real Rent to be levied upon Valuations established by this Act.

35. XXXIV. Valuation Roll to be Evidence in Registration and Appeal Courts.

36. XXXV. Valuation Rolls to be made up in prescribed Form, and to be transmitted to the General Register House for Preservation.

37. XXXVI. Boundaries of Burghs sending Members to Parliament to be same as prescribed by 2 & 3 W.4 c.65.

38. XXXVII. Recovery of Penalties.

39. XXXVIII. Application of Penalties.

40. XXXIX. Where Assessments are levied under Local Acts on a different Valuation to that established by this Act, Sheriff of the County to fix Percentage.

41. XL. Rogue Money, &c. to be assessed, first giving Notice of the same.

42. XLI. Liability to Assessment not to be altered.

43. XLII. Interpretation Clause.

44. 1. SCHEDULE referred to in the foregoing Act