Local Government (Scotland) Act 1947

228 Rates to be levied notwithstanding appeal under Valuation Acts.

If, at the time when any rates for the financial year then current are payable, an appeal under the Valuation Acts is then pending with respect to any lands and heritage, the rating authority may, notwithstanding anything in this Part of this Act, levy and recover such rates in respect of the said lands and heritages according to the rateable value thereof as appearing in the valuation roll for the year immediately preceding, so however that on the determination of the appeal the difference, if any, between the amount paid and the amount which would have been payable on the rateable value as so determined shall if an overpayment has been made be repaid by the rating authority, and if an underpayment has been made shall be collected and recovered by the rating authority as if it were arrears of rates due and payable to the rating authority.