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Valuation and Rating (Scotland) Act 1956

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This is the original version (as it was originally enacted).

12Information to be furnished by parties to appeal or complaint

Where an appeal or complaint is taken to a Valuation Appeal Committee—

(a)it shall be the duty of the assessor, if written request is made to him by the appellant or complainer at the time of lodging such appeal or complaint, to furnish to such appellant or complainer within ten days from the receipt of the request—

(i)a list of any lands and heritages on which the assessor proposes to found by way of comparison, and

(ii)a statement of the grounds on which the proposed entry in the valuation roll is arrived at; and

(b)it shall be the duty of the appellant or complainer, if written request is made to him by the assessor, to furnish to the assessor within the like period—

(i)a list of any lands and heritages on which the appellant proposes to found by way of comparison, and

(ii)a statement of the grounds on which it is maintained that the value proposed to be entered in the valuation roll by the assessor is erroneous; and

(c)if a request is made under either of the foregoing paragraphs to one party by the other, the Valuation Appeal Committee shall not hear such appeal or complaint until after the expiry of fourteen days from the date of the receipt of the request.

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