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Valuation and Rating (Scotland) Act 1956

Status:

This is the original version (as it was originally enacted).

15Transitory provisions

(1)The assessor for each valuation area shall, in respect of the year first commencing after the passing of this Act and of every subsequent year before the year 1961-62, make up a valuation roll in accordance with the Valuation Acts and shall enter in the roll for any of the said years all lands and heritages situated in the area (other than lands and heritages which the Assessor of Public Undertakings (Scotland) is required under any enactment to value) at the respective values entered in the roll for the immediately preceding year:

Provided that it shall be the duty of the assessor in making up a valuation roll under this subsection for any year to enter therein altered values, to insert therein new entries, and to omit entries therefrom, so far as may be necessary in order to give effect to—

(a)any material change of circumstances occurring after the commencement of the year in which this Act passed and affecting the value of any lands and heritages falling to be entered in the said roll; or

(b)the coming into existence or occupancy of any lands and heritages after the commencement of the said year; or

(c)the repeal by this Act of subsection (2) of section eighty five of the Act of 1948.

(2)The Assessor of Public Undertakings (Scotland) shall, in respect of the year first commencing after the passing of this Act and of every subsequent year before the year 1961-62, make up a valuation roll in accordance with the Valuation Acts and, subject to the provisions of Part III of this Act, shall enter in each valuation roll made up under this subsection all lands and heritages which he is required under any enactment to value at the respective values entered in the valuation roll made up by him for the immediately preceding year :

Provided that it shall be the duty of the said Assessor in making up a valuation roll under this subsection for any year to enter therein such altered values, and to make therein such new entries, as may be necessary in order to give effect to—

(a)any material change of circumstances occurring after the twenty-eighth day of February falling within the year immediately preceding the year in which this Act passed and affecting the value of the lands and heritages entered in the said roll; or

(b)the coming into existence or occupancy of any lands and heritages after the said twenty-eighth day of February.

(3)Where for the purpose of making up any valuation roll for the year first commencing after the passing of this Act or any subsequent year before the year 1961-62 it is necessary to value or revalue any lands and heritages, the gross annual value of such lands and heritages shall be taken to be the gross annual value which they might reasonably have been expected to possess at the commencement of the year in which this Act passed on the assumption, in the case of lands and heritages which have come into existence after the commencement of the said year, that they were subsisting at such commencement:

Provided that for the purpose of estimating the gross annual value which any lands and heritages might have been expected to possess as aforesaid—

(a)account shall be taken of any material change of circum stances occurring after the commencement of the year in which this Act passed and affecting the value of such lands and heritages ; and

(b)subsection (6) of section seventy-three, paragraph (c) of subsection (1) of section one hundred and fourteen, section one hundred and twenty-four and section one hundred and seventy-eight of the Housing (Scotland) Act, 1950, shall, where applicable, have effect as if for references therein to the rent fixed, the rent payable, the maximum rent payable, the rent approved, the rent which would have been fixed, or the rent charged, in respect of any dwelling-house, or to the rent at which any dwelling-house was last let, there were substituted references to the rent or the maximum rent, as the case may be, which might reasonably have been expected to be fixed, payable, approved or charged in respect of that dwelling-house, or at which that dwelling-house might reasonably have been expected to let, at the commencement of the year in which the Act passed on the assumption, in the case of a dwelling-house which has come into existence after the commencement of the said year, that it was subsisting at such commencement, and having regard in any case to any such material change of circumstances as is referred to in paragraph (a) of this proviso.

(4)It shall not be competent for any person to appeal against, or to complain in respect of, any entry in a valuation roll made up under subsection (1) of this section in respect of any year, except—

(a)on the ground that since the commencement of the year in which this Act passed there has been a material change of circumstances affecting the value of the lands and heritages to which the entry relates; or

(b)where the assessor proposes to enter an altered value in respect of the lands and heritages to which the entry relates; or

(c)where such entry is a new entry.

(5)It shall not be competent for any person to appeal against, or to complain in respect of, any entry in a valuation roll made up under subsection (2) of this section by the Assessor of Public Undertakings (Scotland) in respect of any year, except—

(a)on the ground that since the twenty-eighth day of February falling within the year immediately preceding the year in which this Act passed there has been a material change of circumstances affecting the value of the lands and heritages to which the entry relates; or

(b)where the said Assessor proposes to enter an altered value in respect of lands and heritages to which the entry relates; or

(c)where such entry is a new entry. An appeal on the ground mentioned in paragraph (a) of this subsection shall not be competent unless the said person has, on or before the thirty-first day of March, given to the said Assessor notice in writing of the material change of circumstances.

(6)Section two hundred and twenty-eight of the Act of 1947 (which provides that where an appeal under the Valuation Acts is pending with respect to any lands and heritages a rating authority may levy rates on those lands and heritages according to their rateable value for the immediately preceding year) shall have effect for the purposes of the levying and recovery of rates for the year 1961-62 as if after the words " according to the rateable value thereof as appearing in the valuation roll for the year immediately preceding " there were inserted the words

or the rateable value thereof appearing in the entry in the valuation roll against which such appeal has been taken, whichever is the lesser.

(7)The assessor for each valuation area shall, not later than the fifteenth day of April, nineteen hundred and sixty-one, estimate the net annual valuation and the rateable valuation in the immediately succeeding year of the landward area of each county and of each burgh situated within the valuation area and shall send certified copies of such estimate to the rating authority of such county or burgh and to the Secretary of State.

(8)Section two hundred and eighteen of the Act of 1947, as , amended by section ten of the Act of 1954, shall not have effect in relation to the apportionment and allocation between local authorities, under section two hundred and fourteen of the Act of 1947 or any other enactment, statutory order or agreement, of expenditure in respect of the year 1961-62, and for the purpose of apportioning and allocating any such expenditure between local authorities under the said section two hundred and fourteen or any other enactment, statutory order or agreement, the following provisions of this subsection shall have effect in the said year in any case where, apart from this subsection, the provisions of the said section two hundred and eighteen would apply:—

(a)the rateable valuation and the net annual valuation in the valuation roll of each of the areas of the local authorities concerned shall be taken to be equal respectively to the estimate of the rateable valuation and the net annual valuation of that area made under the last foregoing subsection ; and

(b)the standard rateable value of each of the said areas shall be taken to be the standard rateable value of that area as estimated by the Secretary of State for the purposes of the Act of 1954 in respect of the year 1961-62.

(9)In this section the expression "material change of circumstances " has the like meaning as in section nine of this Act.

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