Part II Council Tax: Scotland

Valuation lists: supplemental

89 Powers of entry.

1

Subject to subsection (2) below, if a local assessor needs to value a property for the purpose of carrying out any functions conferred or imposed on him by or under this Part, he may enter on, survey and value the property.

2

At least three clear days’ notice in writing of the proposed exercise of the power must be given to the occupier; and there shall be disregarded for this purpose any day which is—

a

a Saturday, a Sunday, Christmas Day or Good Friday; or

b

a day which is a bank holiday under the M1Banking and Financial Dealings Act 1971 in Scotland.

3

Any person who wilfully delays or obstructs a person in the exercise of a power under this section shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.