Valuation of Lands (Scotland) Acts Amendment Act 1894

2 Assessor to make up valuation roll of railways and canals annually by 15th March.

For the purposes of the valuation roll to be made up by the assessor of railways and canals (herein-after called the assessor) in terms of the following Acts, viz., the [17 & 18 Vict. c. 91.] Lands Valuation (Scotland) Act, 1854, the [30 & 31 Vict. c. 80.] Valuation of Lands (Scotland) Amendment Act, 1867, and the [50 & 51 Vict. c. 51.] Valuation of Lands (Scotland) Amendment Act, 1887, (herein-after called the recited Acts) for the year ending Whitsunday one thousand eight hundred and ninety-six and subsequent years, in place of the fifteenth day of August, as provided by the twenty-first section of the first recited Act, there shall be substituted the fifteenth day of March as the day on or before which the assessor shall inquire into and fix in cumulo the yearly rent or value of all lands and heritages in Scotland belonging to or leased by each railway and canal company, and forming part of its undertaking ; and in place of the fifteenth day of May, as provided in the twenty-third section of the said first recited Act, there shall be substituted the fifteenth day of November previously as the day on or before which intimations of the desire of any water company, or gas company, or other company having any continuous lands and heritages liable to be assessed in more than one parish, county, or burgh, to have such lands and heritages assessed, shall be made to the sheriff.