Pow of Inchaffray Drainage Commission (Scotland) Act 2019

Preparation of draft budget and provisional assessment notice S

1 S Before the beginning of each assessment year, the Commission must prepare a draft budget of the expenditure it expects to incur in carrying out its functions for, subject to paragraph 2, that assessment year.

2 S The budget—

(a) must allow for any anticipated surplus or shortfall from the previous assessment year, and

(b) may include provision for a reserve fund to cover extraordinary expenditure.

3 S Promotion costs not recovered from heritors through assessments under the 1846 Act are to be included in the budgets for the first three assessment years.

4 S “Promotion costs” means costs, fees and expenses incurred by the Commission (whether before or after its incorporation by this Act), in connection with promotion of the Bill for this Act.

5 S As soon as practicable after the draft budget is prepared, the Commission must give a provisional assessment notice to each heritor, specifying the amount that would be payable by the heritor for the assessment year under section 10(2) if based on the draft budget.

6 S The provisional assessment notice must include—

(a) a copy of the draft budget,

(b) the rate poundage and how it is calculated,

(c) an explanation of how the amount that would be payable by the heritor is calculated, and

(d) a statement that the heritor may under paragraph 7 make written representations to the Commission on the draft budget and the time limit for doing so.