Local Government (Financial Provisions) (Scotland) Act 1963

13 Valuation by formula of certain lands and heritages

(1) The Secretary of State may by order make provision for determining the rateable value of lands and heritages to which this section applies, or any class or description of such lands and heritages specified in the order, by such method as may be so specified.

(2) This section applies to—

(a) any lands and heritages occupied by the National Coal Board;

(b) any other lands and heritages—

(i) which consist of or include a mine or quarry, or

(ii) the whole or part of which is occupied together with a mine or quarry in connection with its working, or the treatment, preparation, storage or removal of its minerals or products of its minerals or the removal of its refuse ;

(c) any lands and heritages occupied by the persons carrying on, under authority conferred by or under any enactment, a dock or harbour undertaking;

(d) any lands and heritages occupied by the persons carrying on an undertaking for the diffusion by wire of sound or television programmes ; and

(e) any lands and heritages occupied by persons carrying on (otherwise than under authority conferred by or under any public general enactment) an undertaking for the generation of electricity by water power.

Any reference in paragraph (b) of this subsection to a mine or quarry includes a reference to a well or bore-hole or a well and bore-hole combined, but except as aforesaid expressions used in that paragraph and the Mines and Quarries Act 1954 have the same meanings in that paragraph as in that Act.

(3) Any order under this section applying to any lands and heritages falling within any paragraph of the foregoing subsection, or any class or description of such lands or heritages, may provide for determining rateable value by the application of different methods of valuation to different parts of the lands and heritages.

(4) Before making any order under this section the Secretary of State shall consult with such associations of local authorities or of persons carrying on undertakings as appear to him to be concerned and with any local authority or person carrying on an undertaking with whom consultation appears to him to be desirable.

(5) In any year of revaluation beginning after any order under this section has come into effect the Secretary of State shall, in consultation with such associations, local authorities and persons as aforesaid, cause investigations to be made into the effect of the operation of the order; and the Secretary of State shall cause to be laid before Parliament a report on any investigations made under this subsection and their result.

(6) An order under this section may repeal or amend any enactment so far as that enactment relates to the valuation of. lands and heritages to which the order relates, may as regards such lands and heritages apply, restrict or modify the enactments relating to appeals or complaints in connection with the valuation roll, and shall have effect notwithstanding anything in any such enactment.

(7) An order under this section shall not have effect unless approved by a resolution of the Commons House of Parliament.

(8) An order under this section shall not have effect for the purposes of a valuation roll in force at the passing of this Act.