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Local Government (Scotland) Act 1966

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22 Complaints regarding omissions from the valuation roll.S

(1)Any person interested may complain to the Valuation Appeal Committee for a valuation area (which terms in this section have the same meaning as in the M1Valuation and Rating (Scotland) Act 1956) to the effect [F1(a)] that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included [F2or (b) that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll;] and the procedure set out in Schedule 2 to the said Act of 1956 and in section 13 of the M2Lands Valuation (Scotland) Act 1854 shall be followed in relation to complaints under this section.

(2)After hearing a complaint under this section the Valuation Appeal Committee may dismiss it or may direct that such entry be made in the Valuation roll as respects the lands and heritages concerned as may be specified in the direction.

(3)A decision made under the last foregoing subsection shall be subject to appeal by way of stated case in the manner provided by section 7 of the M3Valuation of Lands (Scotland) Amendment Act 1879.

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F1 “a” inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the word “effect”

F2Words inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the words “so included”

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