Part I Finance
Valuation
C2C33C1 Provisions supplementary to sections 1 and 2.
C41
The assessor shall, upon making an alteration in the valuation roll under section 1(6) or 2(1) F1(1A) or (3) of this Act F2or upon deleting lands and heritages therefrom in pursuance of section 1(2) of the M1Valuation and Rating (Exempted Classes) (Scotland) Act 1976, send to the rating authority a copy of the relevant entry in the roll or, as the case may be, notification of deletion of the relevant lands and heritages from the roll.
C52
The assessor for each valuation area shall send to each person who is a proprietor, tenant or occupier of lands and heritages which are included in the valuation roll a notice in the prescribed form setting forth the details of the relevant entry in the roll (including such an entry as is referred to in subsection (1) above F3. . .)F7...
F42ZA
A notice under subsection (2)—
a
must include such information in relation to the rateable value included in the entry to which the notice relates as the Scottish Ministers may specify in regulations,
b
may include such other information as the assessor considers appropriate.
2ZB
The assessor may send a notice under subsection (2) by electronic means if—
a
the assessor and the recipient of the notice have, before the notice is sent, agreed in writing that the assessor may send such a notice to the recipient by transmission to an electronic address and in an electronic form specified by the recipient for that purpose, and
b
the notice is sent to that address in that form.
F92A
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F102B
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C63
The assessor shall, upon altering the valuation roll by deleting lands and heritages therefrom, notify each person named in the roll as proprietor, tenant or occupier of those lands and heritages of the deletion.
F6C74
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F84A
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5
Any person interested may at all reasonable times, free of charge, inspect and take copies of and extracts from any valuation roll prepared under the Valuation Acts and in the possession of the assessor; and an assessor shall, on an application made to him by any interested person, inform that person whether any entry in the valuation roll is subject to a pending F11 proposal under section 3ZA(1), appeal or complaint.
F56
Regulations under subsection (2ZA)(a)—
a
may make different provision for different purposes,
b
may make incidental, supplementary, consequential, transitional, transitory or saving provision.
7
Regulations under subsection (2ZA)(a) are subject to the negative procedure.