Valuation and Rating (Scotland) Act 1956

11 Supplementary valuation roll

(1) It shall be lawful for any rating authority by notice given to the assessor before the first day of January falling within any year to require him to make up a supplementary valuation roll showing the value and other particulars as in the ordinary valuation roll of—

(a) all lands and heritages which were in existence at the commencement of the said year and which owing to error were not included in the ordinary valuation roll made up for that year ; and

(b) all lands and heritages which have come into existence and occupancy within the area of the rating authority after the commencement of the said year and which were not included in the said ordinary valuation roll;

and such supplementary valuation roll shall include a column stating the respective dates on which any such lands and heritages as are mentioned in paragraph (b) of this subsection came into occupancy.

(2) The provisions of the Valuation Acts shall apply to a supplementary valuation roll in like manner as those provisions apply to an ordinary valuation roll subject to any necessary modifications.

(3) Any reference in any enactment to a supplementary valuation roll made up under section sixty of the Burgh Police (Scotland) Act, 1903, shall be construed as a reference to a supplementary valuation roll made up under this section.