Salmon Act 1986

15 Financial powers and duties of district salmon fishery boards. S

(1) Each year, a district salmon fishery board shall prepare—

(a) a report; and

(b) a statement of accounts, which shall be audited,

relating to the activities of the board; and the clerk of the board shall call an annual meeting of qualified proprietors in the district for the purposes of considering the report and the audited accounts.

(2) A district salmon fishery board shall have power to impose an assessment, to be known as the fishery assessment, on each salmon fishery in their district.

(3) The fishery assessment shall be assessed at such uniform rate or rates as are determined for all fisheries in the district by the board and shall be exigible according to the valuation of a fishery as entered in the valuation roll.

(4) Subsections (2) and (3) of section 11 of this Act shall apply for the purposes of this section as they apply for the purposes of that section.

(5) Arrears of fishery assessment may be recovered by—

(a) the district salmon fishery board which imposed the assessment; or

(b) the district salmon fishery board for a district created by a designation order in respect of an assessment imposed by a district salmon fishery board for a district superseded by that order; or

(c) the district salmon fishery board which replaced a transitional district board in respect of an assessment imposed by the transitional district board,

as the case may be, by action for payment of money.

(6) Any of the boards mentioned in subsection (5) above may recover arrears of fishery assesment which were due immediately before the commencement of this section under section 23 of the M1 Salmon Fisheries (Scotland) Act 1862 in respect of any part of their district.

(7) The powers under subsections (5) and (6) above to recover arrears of fishery assessment include power to recover interest, chargeable at such rate as the Secretary of State shall, with the consent of the Treasury, determine, on such arrears from—

(a) in the case of recovery of arrears under subsection (5) above which have been outstanding for at least three months from the date of issue of a notice of assessment, that date; or

(b) in the case of recovery of arrears under subsection (6) above which have been outstanding for at least three months from the date of the coming into force of this section, that date,

until payment or the commencement of an action for payment, whichever is the earlier.

(8) A board may, in carrying out its purpose under this Act, borrow—

(a) an amount not exceeding twice the amount of the fishery assessment collected within the twelve month period immediately prior to the date of the decision to borrow; or

(b) such higher sum as is approved by the proprietors of fisheries which together amount to four fifths of the total value of fisheries in the district as entered in the valuation roll.

(9) In subsection (8)(a) above, “collected” means collected in—

(a) the district for which that board is the district salmon fishery board; and

(b) if that district has been designated in an order made under section 1(2) of this Act within that twelve month period, all the districts superseded by that order.

(10) In carrying out its purpose, a district salmon fishery board may authorise expenditure, including expenditure for the acquisition of heritable property, out of sums accruing to it from—

(a) the fishery assessment;

(b) the exercise of the power, under subsection (8) above, to borrow; or

(c) any other source;

but it shall not pay to any member of that board any salary or fees for his acting in any way as a member of or under that board.

Marginal Citations

M1 1862 c. 97.