Valuation of Lands (Scotland) Amendment Act 1879

1879 CHAPTER 42

An Act to amend the Acts relating to the Valuation of Lands and Heritages in Scotland.

[11th August 1879]

WHEREAS an Act was passed in the session of the seventeenth and eighteenth years of the reign of Her present Majesty, chapter ninety-one, intituled " An Act for the Valuation of Lands " and Heritages in Scotland ;" and another Act was passed in the session of the twentieth and twenty-first years of the said reign, chapter fifty-eight, intituled " An Act to amend the Act seventeenth. " and eighteenth of Victoria, for the Valuation of Lands in Scotland ;" and another Act was passed in the session of the thirtieth and thirty-first years of the said reign, chapter eighty, intituled " An Act to " define the duties of the Assessor of Railways in Scotland in making up the Valuation Roll of Railways, and to amend in certain respects the Valuation of Lands (Scotland) Acts ;" and it is expedient to amend the recited Acts as herein-after provided :

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1 Short title and extent of Act

This Act may be cited for all purposes as the Valuation of Lands (Scotland) Amendment Act, 1879, and shall extend to Scotland only.

2 Commencement of Act

This Act shall have effect from and after the first day of January one thousand eight hundred and eighty, which date is herein-after referred to as the commencement of this Act.

3 Recited Acts and this Act to be construed together

The recited Acts and this Act shall be read and construed together, and may together be referred to as the Valuation of Lands (Scotland) Acts.

4 County valuation committee to be appointed

Prom and after the commencement of this Act appeals and complaints under the Valuation of Lands (Scotland) Acts to the commissioners of supply in any county in Scotland shall not be heard and determined by the general body of commissioners of supply of such county, but shall be heard and determined by a standing committee of such commissioners, to be called the county valuation committee. The determination of a county valuation committee shall, for all purposes, be deemed to be the determination of the commissioners of supply by whom it is appointed.

5 Provisions in regard to a county valuation committee

The following provisions shall have effect with respect to the appointment and proceedings of a county valuation committee; that is to say,

(1) The commissioners of supply shall annually at their statutory meeting on the thirtieth day of April, or on the day substituted therefor, hi terms of the Act passed in the twenty-eighth year of the reign of Her present Majesty, chapter thirty-eight, or at any adjournment thereof, appoint from among themselves a county valuation committee, or they may appoint more than one such committee, and assign to any such committee such area of jurisdiction as they may think expedient:

(2) A county valuation committee shall consist of not less than five nor more than twenty members:

(3) A county valuation committee may from time to time fix the times and places of their meetings, of which notice shall be given by the clerk of supply of the county, in the same manner as notice is for the time given of meetings of the commissioners of supply:

(4) The quorum of a county valuation committee shall be three members:

(5) Any vacancy arising in any such committee from death, resignation, or other cause, may be from time to time filled up by the committee; Any such committee may, if a quorum exists, act, notwithstanding vacancies therein:

(6) A county valuation committee shall continue in office until another such committee is appointed as herein-before provided:

The members of a committee retiring may be re-appointed:

(7) A county valuation committee shall have power to elect one of their own number to act as chairman during their tenure of office, and until a chairman is appointed, and in case of his absence from any meeting, the committee shall elect one of their members present at the meeting to act as chairman of that meeting; and in the event of an equal division of the committee, the chairman shall have a second vote:

(8) The clerk of supply of the county shall be the clerk of the county valuation committee, or of each such committee if there be more than one, and shall perform all such duties in relation to any such committee or committees as he is required by law to perform in relation to the commissioners of supply in general meeting assembled.

6 As to complaints made with regard to entries other than statement of value in valuation rolls

It shall be lawful for any person interested to complain to the commissioners of supply of any county or to the magistrates of any burgh under the Valuation of Lands (Scotland) Acts, to the effect that any particular set forth in any entry in the valuation roll for such county or burgh, as the case may be, other than the yearly rent or value of the lands and heritages to which such entry refers, has been set forth erroneously therein; and such complaint shall be made and disposed of in the same manner and subject to the same conditions and provisions (except in regard to the right of requiring a case to be stated) in and under which complaints that such yearly rent or value has been stated by the assessor in such valuation roll at other than the just and true amount thereof may be made and disposed of.

7 Where assessors not officers of Inland Revenue, case may be demanded for opinion of two judges of Court of Session

In the case of persons entitled to appeal against valuations made by assessors under the Valuation of Lands (Scotland) Acts, who are not officers of Inland Revenue appointed under the second recited Act, it shall be lawful for such person appealing, or for such assessor, if he shall apprehend the determination of the commissioners of supply in any county, or the magistrates of any burgh, upon such appeal as to the yearly rent or value of the lands and heritages to which such appeal relates, to be contrary to the true intent of the said Acts, and shall then declare himself dissatisfied with such determination, to require the said commissioners or magistrates to state specially and to sign the case upon which the question arose, setting forth the facts proved, together with the determination thereupon, and to transmit such case to the Commissioners of Inland Revenue, to the end that the same may be submitted to any two judges in the Court of Session, who shall be named for that purpose from time to time by Act of Sederunt of the said court, for their opinion thereon; and such judges to whom such case may be submitted, shall with all convenient speed, give and subscribe their opinion thereon, and, according to such opinion, the valuation or assessment which shall have been the cause of the appeal shall be altered or confirmed. The cases under this section, and also under the recited Acts, may be disposed of by the judges in time of session or vacation, and in court or at chambers, and after hearing parties or not, at their discretion.

8 Evidence to be taken in shorthand writing if required

Either party to any appeal or complaint to the commissioners of supply of any county, or the magistrates of any burgh, under the Valuation of Lands (Scotland) Acts, may, at the hearing of such appeal or complaint, require the evidence to be taken in shorthand writing at his expense, and in that event such evidence shall be taken accordingly.

9 Case to set forth grounds of appeal, &c

In stating any case, the commissioners of supply of any county, or the magistrates of any burgh, as the case may be, shall, in addition to the particulars now required to be stated, set forth the grounds of appeal or complaint, and the replies thereto in such terms as shall be submitted to them by the parties within ten days after the determination appealed against; and a certified copy of any evidence taken as aforesaid shall be submitted, along with the case, to the said judges who may, if they think fit to do so, remit the case to the commissioners or magistrates by whom it was stated, with such instructions as the said judges may consider necessary for having the case more fully stated.

10 Further alterations of day of annual statutory meetings of commissioners of supply

Where the day for holding the annual statutory meeting of the commissioners of supply of any county has been altered under the provisions of the [28 & 29 Vict. c. 38.] Commissioners of Supply Meetings (Scotland) Act, 1865, it shall be lawful again, and from time to time, to alter such day, as nearly as may be in the manner and subject to the provisions and to the effect set forth in the said Act.