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Local Government (Financial Provisions etc.) (Scotland) Act 1962

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This is the original version (as it was originally enacted).

9Alteration of valuation roll

(1)Notwithstanding any provision made by or under the Valuation Acts limiting the period during which the assessor for a valuation area may alter the valuation roll, the assessor may in any year, not later than one month before the last date fixed by or under the said Acts for the disposal of appeals by the Valuation Appeal Committee, make or cause to be made in the valuation roll any alteration which is necessary to correct any clerical or arithmetical error therein.

(2)Before making or causing to be made any alteration under the foregoing subsection the assessor shall send notice thereof to the proprietor, tenant and occupier of any lands and heritages affected and shall allow fourteen days to elapse during which any person concerned may appeal against the proposed alteration to the Valuation Appeal Committee as in manner provided by or under the said Acts, apart from any provision as to dates other than the last date for disposal of appeals.

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