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Valuation and Rating (Scotland) Act 1956

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This is the original version (as it was originally enacted).

9Duties of assessors

(1)The assessor for each valuation area shall, in respect Of the year 1961-62 and of every subsequent year, make up a valuation roll in accordance with the Valuation Acts, and—

(a)for the purposes of the roll for the year 1961-62 and every fifth year thereafter (each of which years is hereinafter referred to as a year of revaluation) shall value or revalue all the lands and heritages situated in the area; and

(b)for the purposes of the roll for any year other than a year of revaluation shall—

(i)enter such lands and heritages situated in the area as have previously been valued or revalued by him in pursuance of this subsection at the respective values entered in the roll made up under this subsection for the immediately preceding year ; and

(ii)value any other lands and heritages situated in the area which were not entered in the roll made up for the immediately preceding year:

Provided that notwithstanding the provisions of sub-paragraph (i) of paragraph (b) of this subsection the assessor shall, in making up a roll for any year other than a year of revaluation, give effect to—

(a)any alteration in the value of any lands and heritages which is due to a material change of circumstances; or

(b)any alteration in the net annual value and rateable value of any lands and heritages which is due to an order made by the Secretary of State under subsection (7) of section six or subsection (7) of section seven of this Act.

(2)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 the foregoing subsection for any year other than a year of revaluation, except—

(a)on the ground that since the lands and heritages to which the entry relates were valued or last revalued there has been a material change of circumstances affecting their value ; or

(b)on the ground that the net annual value and rateable value of the lands and heritages to which the entry relates have been affected by an order made by the Secretary of State under subsection (7) of section six or subsection (7) of section seven of this Act; or

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

(d)where such entry is a new entry.

(3)The assessor for each valuation area shall—

(a)make such arrangements as may be necessary to secure the valuation or revaluation of all the lands and heritages in the area in each year of revaluation;

(b)submit such arrangements to the Secretary of State who may, after consultation with the Advisory Council, approve the same with or without modifications ; and

(c)submit to the' Advisory Council an annual report on the progress of valuation and revaluation in the area and send a copy of such report to the valuation authority for the area.

(4)Section five of the Lands Valuation (Scotland) Act, 1854 (which requires an assessor to transmit to each person who is a proprietor, tenant or occupier of lands and heritages included in the valuation roll a copy of the entry in such roll relating to those lands and heritages together with a notice of the right of appeal against such entry) shall have effect, in relation to the making up of any valuation roll under subsection (1) of this section, as if it required the assessor to transmit to each such person, in place of the said copy entry and accompanying notice, a notice in such form as the Secretary of State may by order prescribe ; and notwithstanding anything contained in the proviso to the said section five the assessor for each valuation area shall, in making up a valuation roll for any year of revaluation, transmit such last-mentioned notice to each person who is entered in the said roll as proprietor, tenant or occupier of lands and heritages included therein. The power to make an order conferred on the Secretary of State by this subsection shall be exercisable by statutory instrument.

(5)The assessor for each valuation area shall, on making up a valuation roll for any year of revaluation, send two copies thereof to each rating authority whose area is situated within the valuation area, and each rating authority shall cause one of the said copies to be open to inspection during ordinary business hours at their offices or at such other convenient place or places as they may appoint for the period beginning with the date on which the copies of the roll are received by them and ending with the last date on which appeals to the Valuation Appeal Committee may be lodged in that year.

(6)Nothing in the foregoing provisions of this section shall require the assessor for any valuation area to value or revalue or to enter in any valuation roll made up by him under subsection (1) of this section any lands and heritages which the Assessor of Public Undertakings (Scotland) is required under any enactment to value.

(7)In this section " material change of circumstances " means in relation to any lands and heritages a change of circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages and any relevant decision of the Lands Valuation Appeal Court or the Valuation Appeal Committee for the valuation area in which the lands and heritages are situated, but does not include a change in the rent of the said or any other lands and heritages or any change in the general level of valuations or in the values of lands and heritages situated in the area of a particular rating authority.

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