6 Information about properties in Scotland.S
(1)This section makes provision for the purposes of the valuation under section 3 above in Scotland.
(2)The local assessor shall have access to and the use of any information available to—
(a)the assessor for the purposes of the Valuation Acts, or
(b)the community charges registration officer,
for his area.
(3)In any case where—
(a)a notice is served by a local assessor on a regional, islands or district council or on any other person prescribed for the purposes of this section, and
(b)the notice requests the provision of information of a description specified in the notice, being information which the local assessor reasonably believes will assist him in carrying out the valuation,
the council or other person shall supply the information requested, and shall do so in such form and manner and at such time as the local assessor specifies in the notice.
(4)A local assessor may serve on a person who is an owner or occupier of any domestic property in his area a notice—
(a)requesting him to supply to the local assessor information which is of a description specified in the notice; and
(b)stating that the local assessor believes the information requested will assist him in carrying out his functions in relation to the valuation.
(5)A person on whom a notice is served under subsection (4) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.
(6)Where a notice has been served on any person under subsection (4) above—
(a)if that person fails without reasonable excuse to comply with subsection (5) above he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale; and
(b)if in supplying information in purported compliance with subsection (5) above that person makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or both.
(7)In this section “the Valuation Acts” means the M1Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation for rating.
Marginal Citations