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The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
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Manner of making proposals and information to be included
6.—(1) A proposal shall—
(a)be made in writing;
(b)state the name and address of the person making it, and the capacity in which he does so;
(c)identify the dwelling to which it relates;
(d)identify the manner in which it is proposed that the list be altered and the date from which it is proposed that the alteration have effect;
(e)include a statement of the reasons why the person making the proposal believes that the list should be altered; and
(f)where it is a proposal which, but for any appeal decision which is a relevant decision in respect of the dwelling to which the proposal relates, would be out of time in terms of regulation 5, identify that appeal decision.
(2) Every proposal shall be served on the assessor.
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