http://www.legislation.gov.uk/ukpga/1992/14/section/84Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-05-06 Part II Council Tax: Scotland Valuation lists Compilation and maintenance of valuation lists.841In accordance with this Part, the local assessor for each . . . council shall compile, and then maintain, a list for that council (to be known as the “valuation list”).2A valuation list must show, for each day for which it is in force—aeach dwelling which is situated in the . . . council’s area; andbwhich of the valuation bands mentioned in section 74(2) above is applicable to the dwelling.3A list must also contain such information about dwellings shown in it as may be prescribed.4The omission from a list of any matter required to be included in it shall not of itself render the list invalid, so far as any other matter contained in it is concerned.5Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.6A list must be compiled on 1st April 1993 and shall come into force on that day.7Before a list is compiled the local assessor must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.8Any valuation of a dwelling carried out by the local assessor in pursuance of subsection (7) above shall be carried out in accordance with section 86(2) below.9The local assessor shall maintain the valuation list for so long as is necessary for the purposes of this Part.10In this Part “local assessor” means the assessor appointed under section 27 (appointment of assessors) of the Local Government etc. (Scotland) Act 1994 for each valuation area; and any depute assessor appointed under that section shall have all the functions of a local assessor under this Part.S. 84 applied (with modifications) (6.4.1995) by 1994 c. 39, s. 26(2) (with s. 7(2)); S.I. 1995/702, art. 4(1), Sch. 2Words in s. 84(1) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2Words in s. 84(2)(a) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2S. 84(10) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(6) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)