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(1)The Commission may appoint a surveyor at any time to—
(a)amend a land category used in schedule 5 to meet changed circumstances,
(b)where appropriate, make consequential amendments to the assumed value per acre for that land category.
(2)Before making an amendment, the surveyor must give notice to each heritor specifying the proposed amendment (“an amendment proposal”).
(3)A heritor may make representations in writing to the surveyor on the amendment proposal within the period of 28 days beginning on the day the amendment proposal is notified to the heritor.
(4)The surveyor must have regard to heritors’ representations under subsection (3) when making the amendment.
(5)Following expiry of the 28-day period, the surveyor is to notify the Commission of the amendments to the land category and any amendment to the assumed values per acre.
(6)Amendments are to take effect from the commencement of the first assessment year following the making of the amendments.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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