http://www.legislation.gov.uk/id/ukpga/1994/39

http://www.legislation.gov.uk/ukpga/1994/39/section/28/2015-05-26

Local Government etc. (Scotland) Act 1994

An Act to make provision with respect to local government and the functions of local authorities; to make amendments in relation to local government finance, local authority accounts and the records of local authorities; to establish a Strathclyde Passenger Transport Authority for the purposes of the Transport Act 1968; to provide for the establishment of new water and sewerage authorities; to provide for the establishment of a council to represent the interests of customers and potential customers of those new authorities; to provide for the vesting in those new authorities of the property, rights and liabilities of the Central Scotland Water Development Board and of such property, rights and liabilities of regional and islands councils as those councils have as water authorities, as providers of sewerage and in relation to dealing with the contents of sewers; to provide for the dissolution of that Board; to cancel certain obligations to contribute towards expenses which have been incurred by local authorities in making provision for sewerage or disposal of sewage in rural localities; to create an office of Principal Reporter and transfer to him the functions of reporters to children’s hearings; to establish a body to facilitate the performance by the Principal Reporter of his functions; to amend the Social Work (Scotland) Act 1968 in relation to children’s hearings; to amend the procedure for making byelaws under section 121 of the Civic Government (Scotland) Act 1982; to transfer to local authorities responsibility for fixing and reviewing polling districts and polling places in Parliamentary elections; to amend section 21 of the Self-Governing Schools etc. (Scotland) Act 1989; to amend the law relating to roads and the placing of traffic signs on roads; to make amendments in relation to valuation and rating; to abolish the Scottish Valuation Advisory Council; to empower the Strathclyde Passenger Transport Authority to guarantee certain obligations; to empower local authorities to make grants to ethnic minorities; to confer on local authorities the function of promoting economic development; to provide for the establishment of area tourist boards; to make amendments in relation to lieutenancies; all as respects Scotland; and for connected purposes.

1994-11-03

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Statute Law Database

2023-06-05

Expert Participation

2015-05-26

C1 Part I Local Government Reorganisation

Annotations:

Modifications etc. (not altering text)

Pt. I (ss. 1-61) applied (1.4.1996) by 1990 c. 35, s. 21(5) (as inserted (1.4.1996) by 1996 c. 39, s. 180(1), Sch. 13 para. 164(2)(b); S.I. 1996/323, art. 4(1)(b)(c))

Chapter 5 Finance

Valuation and rating

28 Valuation rolls.

1

Subject to the provisions of this section, the assessor for each valuation area shall make up for the valuation authority for that area, from the existing valuation rolls, a valuation roll as at 1st April 1996.

2

Subsection (1) above does not apply to the assessors for the councils of the Borders, Dumfries and Galloway, Fife, Highland, Orkney Islands, Shetland Islands or Western Isles.

3

In this section “existing valuation rolls” means the rolls made up under subsection (1) of section 1 of the 1975 Act (valuation roll and revaluation) and in force by virtue of subsection (2) of that section on the day on which this section comes into force in relation to the area of any existing valuation authority whose area includes any part of the area of the new valuation authority.

4

Valuation rolls made up under this section shall be made up in the form prescribed for the purposes of section 1 of the 1975 Act; and subsections (4) and (5) of that section shall apply to such rolls as they apply to valuation rolls made up under subsection (1) of that section.

5

An assessor shall make up a valuation roll under this section by extrapolating from the existing valuation rolls, and accordingly, except to the extent that alteration of the valuation roll may be required to be carried out under section 2 of the 1975 Act (alteration to valuation roll in force), shall not make any alteration of the entries in the roll for the purposes of a roll made up under this section.