Local Government and Rating Act 1997

Local Government (Scotland) Act 1975 (c. 30) E+W+S

11 The Local Government (Scotland) Act 1975 is amended as follows. E+W+S

12 In section 2 (alterations to the valuation roll)— E+W+S

(a) in subsection (1), paragraph (ee) is omitted,

(b) after subsection (1) there is inserted—

“(1A) Subject to subsection (2)(cc) below, the assessor for any valuation area shall, as respects that area, alter the roll to give effect to any decision following an appeal or complaint under the Valuation Acts to a court, tribunal or valuation appeal committee and such alteration shall have effect from such date as shall be determined by the court, tribunal or committee.”, and

(c) in subsection (2)—

(i) in paragraph (c) omit the words in the proviso from “or” (in the second place it appears) to “circumstances” (in the first place it appears) and from “or,” (in the fourth place it appears) to the end, and

(ii) in paragraph (cc) for “subsection (1)(ee)” there is substituted “ subsection (1A) ”.

13 In section 3 (supplementary valuation provisions)— E+W+S

(a) in subsection (1) after “2(1)” there is inserted “ , (1A) ”,

(b) in subsection (4) omit the words “at any time while the roll is in force”,

(c) after that subsection there is inserted—

“(4A) An appeal under subsection (4) above shall be made—

(a) on the ground that there has been a material change of circumstances since the entry was made, not more than six months after the roll ceases to be in force;

(b) on the ground that there has been such an error in the entry as is referred to in section 2(1)(f) of this Act, at any time while the roll is in force.”

14 After section 3 (supplementary valuation provisions) there is inserted — E+W+S

“3A Assessor’s powers of entry for valuation purposes.

The assessor shall be entitled at any reasonable time of the day, on giving not less than twenty-four hours previous notice in writing to the occupier, to enter, survey and value for the purposes of the Valuation Acts any lands and heritages within the area for which he acts as assessor, and if any person refuses to admit the assessor to enter any lands and heritages or obstructs him in making his survey or valuation he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.”