General Rate Act 1967

67 The valuation list.

(1) For the purposes of rates, there shall be maintained for each rating area a valuation list prepared, and from time to time caused to be altered, in accordance with the provisions of this Part of this Act by the valuation officer.

(2) Subject to the provisions of this Act, there shall be inserted in the valuation list such particulars as may be prescribed—

(a) with respect to every hereditament in the rating area and the value thereof; and

(b) with respect to totals of values—

(i) in respect of the whole rating area; and

(ii) in respect of any rating district forming part only of that area which is liable to be charged separately in respect of any expenses; and

(iii) except in Greater London, in respect of any other part of that area which is so liable.

(3) In any case where a payment in respect of a deficiency in the assessments for a rate falls to be made by any person under section 133 of the [1845 c. 18.] Lands Clauses Consolidation Act 1845 : or section 27 of the [1965 c. 56.] Compulsory Purchase Act 1965, there shall be included among the particulars inserted in the valuation list the assessment on which that payment is based, and any such payment shall be taken into account for the purpose of ascertaining the proceeds of any rate.

(4) Where a rating area comprises more than one rating district, the particulars aforesaid with respect to each respectively of those districts shall be set out in a separate division of the valuation list.

(5) Subject to any alteration duly made under this Act, every valuation list (including every list in force immediately before the commencement of this Act) shall remain in force until it is superseded by a new valuation list.

(6) Subject to subsection (7) of this section, the valuation list in accordance with which, under section 2(4)(M of this Act, any rate falls or fell to be made, as in force (or about to come into force) at the date of the making of the rate, shall be conclusive evidence for the purposes of the levying of that rate of the values of the several hereditaments included in the list.

(7) As respects any period during which, under this Act, an alteration of the valuation list referred to in subsection (6) of this section is for the time being to be treated as having had effect, the reference in the said subsection (6) to that list shall be construed as a reference to that list as so altered.