(1)[F1Subject to the provisions of any other enactment] It shall be the duty of the Assessor of Public Undertakings (Scotland) (hereinafter referred to as “the Assessor”) to ascertain and fix the value of all lands and heritages belonging to or leased by—
(a)the British Transport Commission, other than lands and heritages—
(i) . . . F2
(ii)which are occupied as a dwelling-house, hotel or place of public refreshment; or
(iii)which are so let out as to be capable of separate assessment; [F3or
(iv)to which section one of the M1Rating and Valuation (Scotland) Act 1952 applies]; and
(b)any company, corporation or local authority and forming part of a tramway undertaking.
(2)The Assessor shall, on or before such date in each year as may be prescribed by the Secretary of State, inquire into and fix in cumulo the . . . F4, net annual and rateable values of—
(a)the lands and heritages of which the Assessor is required by the last foregoing subsection to ascertain and fix the value; . . . F5
(b) . . . F5
and shall fix the proportions of such cumulo values to be assigned to each [F6islands area] or district in which the lands and heritages or any part thereof are situated.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
Textual Amendments
F1Words inserted by S.I. 1978/1174, art. 8(4)(b)
F2S. 124(1)(a)(i) repealed by S.I. 1978/1174, art. 8(4)(b)
F3S. 124(1)(a)(iv) added by Rating and Valuation (Scotland) Act 1952 (c. 47), Sch. 1
F4Words repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV
F5Word and s. 124(2)(b) repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7
F6Words substituted by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 37
Modifications etc. (not altering text)
C1S. 124 amended by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. I para. 2; restricted by S.I. 1979/951, arts. 3, 10(b)
C2S. 124 modified by S.I. 1985/588, art. 10(b)
C3S. 124(1) amended (transfer of functions) by S.I. 1982/330, art. 2
C4S. 124(2) extended by Transport Act 1968 (c. 73), s. 162(4)(b)
Marginal Citations