Part I Finance
Valuation
C21 The valuation roll and revaluation. C1
1
The assessor for each valuation area shall, in respect of each year of revaluation, make up a valuation roll in the prescribed form which shall come into force on the first day of the year of revaluation.
C22
Subject to any alterations to the valuation roll made under this section and section 2 of this Act, every valuation roll F1. . .shall remain in force until it is superseded by a new valuation roll.
3
The assessor for each valuation area shall—
a
make such arrangements as may be necessary to secure the valuation or revaluation of all lands and heritages in the area in respect of each year of revaluation in accordance with the Valuation Acts; . . . F2
b
submit such arrangements to the Secretary of State who may F3. . . approve the same with or without modifications; and
F4c
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4
Subject to section 35 of the M1Lands Valuation (Scotland) Act 1854, the assessor for each valuation area shall retain the valuation roll and shall deliver sufficient copies thereof to the rating authority for the area.
5
Every rating authority shall, when copies of the valuation roll have been delivered to them, cause copies to be open to inspection until the roll ceases to be in force during ordinary business hours at their office or at such other convenient place or places as they may appoint.
6
The assessor for any valuation area may as respects that area, at any time after the valuation roll has been made up and before the roll has come into force, alter the roll—
a
by entering therein any lands and heritages which were in existence at the time when the roll was made up and which, owing to error, were not included therein;
b
by entering therein any lands and heritages which have come into existence or occupancy since the roll was made up;
c
to give effect to any alteration in the value of any lands and heritages which is due to a material change of circumstances;
d
to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;
F5e
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6A
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F77
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