Rating and Valuation Act 1925

1. Introductory Text

2. Part I Rating

   1. 1. Rating authorities

   2. 2. Levy of, and provisions as to, general rate

   3. 3. Levy of, and provisions as to, special rate in rural district

   4. 4. Operation and incidence of rate

   5. 5. Amendment of rate

   6. 6. Publication of rate

   7. 7. Demand notes for rates

   8. 8. Discount on general rate

   9. 9. Provisions as to precepts

   10. 10. Unification of funds and accounts

   11. 11. Rating of, and collection of rates by, owners

   12. 12. Power and duty to make sufficient rates, &c

   13. 13. Power for securing payment of precepts

   14. 14. Limitation of right to appeal to quarter sessions against rate

   15. 15. Recovery of rates from tenants and lodgers

3. Part II Valuation

   1. Areas and Authorities

      1. 16. Assessment areas

      2. 17. Assessment committees

      3. 18. County valuation committees

   2. Valuation Lists

      1. 19. Making and operation of new valuation lists

      2. 20. Effect of valuation list

      3. 21. Contents of valuation list

      4. 22. Ascertainment of rateable value

      5. 23. Assessment of certain buildings occupied in parts

      6. 24. Valuation of hereditaments containing machinery and plant

   3. Preparation of Valuation Lists

      1. 25. Making of draft valuation list

      2. 26. Objections to draft valuation list

      3. 27. Revision of draft valuation list by assessment committee

      4. 28. Final approval of valuation list

      5. 29. Record of totals

      6. 30. Correction of clerical errors

   4. Appeals

      1. 31. Appeal to quarter sessions

      2. 32. Procedure on appeals

      3. 33. Appointment by court of person to value hereditaments

      4. 34. Power to make rules with respect to appeals

      5. 35. Alteration of list in consequence of decisions on appeal

      6. 36. Rate to be levied notwithstanding appeal

   5. Revision of current Lists

      1. 37. Amendment of current valuation list

   6. Employment of Valuers

      1. 38. Power of authorities to employ valuers

   7. Powers of High Court in case of default by Mating Authority, Assessment Committee, &c

      1. 39. Power of High Court to appoint person to act in place of defaulting authority

   8. Information and Returns

      1. 40. Powers of rating authority to require returns

      2. 41. Power of assessment committee to require returns

      3. 42. Penalties for failure to make returns, and for making false returns

   9. Miscellaneous

      1. 43. Evidence of lists, and furnishing of copies of lists and tax assessments

      2. 44. Valuation list not to be rendered invalid by certain failures or omissions

      3. 45. Inclusion in one proceeding of separate hereditaments

      4. 46. Publication of notices

      5. 47. Use of public rooms

4. Part III General

   1. Existing Officers and Transfer of Property, &c

      1. 48. Transfer of existing officers

      2. 49. Compensation to existing officers

      3. 50. Determination of questions as to transferred officers, &c

      4. 51. Superannuation of transferred officers

      5. 52. Transitional provisions

   2. Expenses, Accounts, and Officers of Authorities

      1. 53. Expenses

      2. 54. Accounts of assessment committees, &c

      3. 55. Power of rating authorities, assessment committees, and county valuation committees to appoint officers

      4. 56. Authority to clerk to collect rates

   3. Miscellaneous

      1. 57. Constitution of Central Valuation Committee for promoting uniformity in valuation

      2. 58. Power to make rules

      3. 59. Service of notices, &c

      4. 60. Inspection of documents

      5. 61. Provisions as to inquiries

      6. 62. Abolition of overseers and transfer of their powers and duties

      7. 63. Interest in municipal property not to disqualify

      8. 64. Savings

      9. 65. Exercise of powers by and assistance to new rating and assessment authorities

      10. 66. Power to modify local Acts

      11. 67. Power to remove difficulties

      12. 68. Definitions

      13. 69. Repeal, construction of references, &c

      14. 70. Extent and short title

5. 1. Schedule I

      Provisions with respect to assessment committees

   2. Schedule II

      Ascertainment of rateable value

   3. Schedule III

      Classes of machinery and plant to be deemed to be part of the hereditament

   4. Schedule IV

      Provisions with respect to preparation of valuation lists

   5. Schedule V

      Appeals to quarter sessions

   6. Schedule VI

      Provisions as to the determination and payment of compensation to officers

   7. Schedule VII

      Transitional provisions

   8. Schedule VIII

      Enactments repealed