An Act to define the Duties of the Assessor of Railways in Scotland in making up the Valuation Roll of Railways, and to amend in certain respects the Valuation of Lands (Scotland) Acts.
[12th August 1867]
Modifications etc. (not altering text)
C1Act repealed by Valuation of Lands (Scotland) Acts Amendment Act 1894 (c. 36), s. 8 in so far as necessary to give effect to the provisions of that Act
C2Act amended by Valuation of Lands (Scotland) Amendment Act 1879 (c. 42); applied by Electricity Act 1947 (c. 54), s. 68(8)
C3Style and title of Assessor of Railways and Canals in Scotland now changed to Assessor of Public Undertakings (Scotland) by Assessor of Public Undertakings (Scotland) Act 1934 (c. 22), s. 1
C4Preamble recites Lands Valuation (Scotland) Act 1854 (c. 91) and Lands Valuation (Scotland) Act 1857 (c. 58) and is omitted under authority of Statute Law Revision Act 1893 (c. 14)
C5Words of enactment repealed by Statute Law Revision Act 1893 (c. 14)
C6Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20
C7Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, 45 (2), Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)
C8Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3 (1) (c)
C9Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 4 (1), 26 (1)
C10Act applied by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 5 (7), 26 (1)
Commencement Information
I1Act wholly in force at Royal Assent
This Act shall be cited for all purposes as “The Valuation of Lands (Scotland) Amendment Act, 1867.”
Textual Amendments
F1S. 2 repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV
Textual Amendments
F2Ss. 3, 4 repealed by Local Government Act 1948 (c. 26), Sch. 2 Pt. III
Textual Amendments
F3S. 5 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4the assessor shall, when required by any such person, exhibit to him a statement showing the principles and calculations on which the valuation of such assessor is founded, without payment of any fee; and pending the consideration of any appeal against the valuation of such assessor, he shall, if required, be bound to lodge the said statement in court six days before such appeal is to be heard.
Textual Amendments
F4Words repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII
Textual Amendments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
Textual Amendments
F6S. 8 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII
Nothing contained in this Act shall alter or affect any classification or power of classification, or any deduction or allowances, or power of making deductions or allowances from gross rental or annual value, made or possessed by any body, persons or person, entitled to impose or levy assessments . . . F7; and nothing contained in this Act shall exempt from or render liable to assessment any person or property not previously exempt from or liable to assessment.
Textual Amendments
F7Words repealed by Local Government Act 1948 (c. 26), Sch. 2 Pt. III
Textual Amendments
Textual Amendments
F9Ss. 11, 12 repealed by Statute Law Revision Act 1875 (c. 66)