The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

Proposals treated as invalid—lack of title or out of time

8.—(1) Where the assessor is of the opinion that a proposal has not been validly made because the proposer is not a person who, at the time of making the proposal, is entitled to do so in terms of regulation 5, he may within six weeks of its service on him serve notice on the proposer that he is of that opinion, and stating—

(a) his reasons for that opinion; and

(b) the effect of paragraphs (2) and (3).

(2) If the proposer disagrees with the opinion of the assessor stated in a notice under paragraph (1), the proposer may appeal against the notice no later than four weeks after the date of its service.

(3) Where the assessor has served a notice under paragraph (1) and the proposer has not timeously appealed against it under paragraph (2), the assessor shall be entitled to treat the proposal as invalidly made and shall not require to take any further action in relation to it.

(4) Failure by the assessor to serve a notice under paragraph (1) in respect of a proposal shall not preclude him from contending in any appeal following a referral under regulation 15 that the proposal was not validly made for the reason mentioned in that paragraph.