- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Article 3
Column 1 | Column 2 |
---|---|
Valuations to be made on the basis of level of rents prevailing as at | 1st April in the year which is 2 years prior to a year of revaluation |
Last date for the assessor to send certified copies of estimates of revaluation to local authorities, and the Secretary of State, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 1963(1) | 1st November in the year preceding a year of revaluation |
Valuations to be made on the basis of the physical circumstances of properties as at | 1st January in the year preceding a year of revaluation |
Last date for the assessor to deliver copies of the valuation roll to the rating authority, in accordance with section 1(4) of the Local Government (Scotland) Act 1975(2) | 15th February in the year preceding a year of revaluation |
In relation to any entry or alteration made in a valuation roll, the last date for lodging of any (a)appeal or application for redress under section 3(2) of the Local Government (Scotland) Act 1975(3) (b)complaint under section 13 of the Lands Valuation (Scotland) Act 1854(4) (c)complaint under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879(5) | Whichever is the later of the following dates:— (i) 15th September in the year of revaluation; or (ii) the last day of the six month period commencing on the date on which the relevant notice under section 3(2) of the Local Government (Scotland) Act 1975 was sent. |
Last date for the disposal by a valuation appeal committee of appeals and complaints lodged with it | Whichever is the latest of the following dates:— (i) 15th September in the second year following the year of revaluation; (ii) 31st December in the year following the year in which the appeal or complaint is lodged; or (iii) 12 months after the date on which the appeal or complaint is lodged. |
1963 c. 12; section 7(4) was amended by the Local Government (Scotland) Act 1973 (c. 65), section 122, and Schedule 9, paragraph 53 and by the Local Government (Scotland) Act 1975 (c. 30), section 38(1) and Schedule 6, Part II, paragraph 23.
1854 c. 91; section 13 was amended by S.R. & O. 1930/1026
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: