Local Government (Scotland) Act 1975

The Lands Valuation (Scotland) Act 1854 (c. 91) S

1 S In section 7 (assessor may call for written statement of rent)—

(a) for the words from “within the county or burgh” to “such county or burgh” there shall be substituted the words “ within his area for a return containing such particulars as may be reasonably required for the purpose of enabling him to value the lands and heritages ” ;

(b) for the words “of such yearly rent or other particulars as aforesaid” there shall be substituted the words “ in such return ”.

2 In section 24 (notice of valuation)—

(a) the words “in each year” shall cease to have effect ;

(b) for the words “every entry in his valuation roll” there shall be substituted the words “ the direction given to him under section 5 of the Local Government (Scotland) Act 1975 ” ;

(c) after the words “such valuation” there shall be inserted in words “ as contained in the direction ”.

3 In section 25 (appeal by parish, county or burgh interested in the valuation of any company), for the words from the beginning to “contained to” there shall be substituted the words “ Any local authority having an interest in any entry in the valuation roll made in consequence of a direction by the Assessor of Public Undertakings (Scotland) under section 5 of the Local Government Act 1975 may ”.

4 S For section 35 (valuation rolls preserved in the General Register House), there shall be substituted the following section—

“35 Preservation of valuation rolls by the Keeper of Records.

The assessor for each valuation area shall as soon as is reasonably practicable after a valuation roll has ceased to be in force trransmit the roll to the Keeper of the Records of Scotland for preservation by him.”.

5 S In section 42 (interpretation), in the definition of “machinery fixed or attached” (set out in section 1 of the M1 Lands Valuation (Scotland) Amendment Act 1902) the words “save as herein provided” shall cease to have effect and at the end there shall be added the words “ nor, after the year 1977-78, include any electric motor used in any industrial or trade process, whether in a building or not ”.

Marginal Citations

M1 1902 c. 25.