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Version Superseded: 19/05/1997
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On or before the fifteenth day of August . . . F1M1 the said assessor of railways and canals under this Act shall transmit or cause to be transmitted to each railway and canal and other company included in his valuation, either through the Post Office, or by causing the same to be left at the head or other known office of business of each such company, a copy of [F2so much of][F3the direction given by him under section 5 of the Local Government (Scotland) Act 1975][F4as relates to the valuation of the lands and heritages of the company] wherein such company shall be set forth, either as proprietor, tenant, or occupier; and if such company consider themselves aggrieved by such valuation [F5as contained in the direction], they may obtain redress by satisfying such assessor of railways and canals, on or before the eighth day of September next ensuing, that they have well–founded ground of complaint, and obtaining an alteration by him of his valuation accordingly, which alteration he is in such case authorized to make, or by lodging a note of appeal, on or before such last–mentioned date, to the Lord Ordinary officiating on the Bills in the Court of Session, or where the lands and heritages belonging to such company are all situated within one county, then to the sheriff of such county; and all proceedings before such Lord Ordinary or sheriff, as the case may be, under this Act shall be summary, and may be taken either in court or at chambers, and shall be conducted in such way as such Lord Ordinary or sheriff respectively may prescribe or allow; and any deliverance which shall be pronounced by such Lord Ordinary or sheriff, as the case may be, on such objections on or before the thirtieth day of November next after such appeal is entered and such objections are made, shall receive effect, and it shall be the duty of such assessor of railways and canals to alter his valuation in conformity therewith; and such deliverance, and the valuation of the said assessor of railways and canals, if not appealed against, or if appealed against in so far as not altered by a deliverance of the Lord Ordinary or sheriff as aforesaid, shall be final and conclusive, and not subject to review.
Textual Amendments
F1Words repealed by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 2 (a), Sch. 7
F2Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21 (1), Sch. 2 para. 2 (a)
F3Words substituted by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 2 (b)
F4Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21 (1), Sch. 2 para. 2 (b)
F5Words inserted by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 2 (c)
Modifications etc. (not altering text)
C1S. 24 modified by S.I. 1985/193, art. 7 (2); 1985/194, art. 7 (2); 1985/196, art. 7 (2); 1985/197, art. 7 (2); 1985/198, art. 7 (2) and 1985/200, art. 7 (2)
C2S. 24 extended by Valuation of Lands (Scotland) Acts Amendment Act 1894 (c. 36), s. 7; amended by Railways (Valuation for Rating) Act 1930 (c. 24), s. 22 (4); saved (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), ss. 5 (5), 39 (2)
C3Power to fix dates for lodging and determining appeals under s. 24 given to Court of Session by Rating and Valuation (Scotland) Act 1952 (c. 47), s. 6 (1)
C4Power to fix certain dates given to Secretary of State by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 13 (1)
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