Valuation and Rating (Scotland) Act 1956

JurisdictionUK Non-devolved


Valuation and Rating (Scotland) Act , 1956

(4 & 5 Eliz. 2) CHAPTER 60

An Act to amend the law regarding valuation and rating in Scotland; to amend the provisions of the Local Government (Financial Provisions) (Scotland) Act, 1954, with respect to the payment of Exchequer Grants to local authorities in Scotland and with respect to the apportionment of the expenditure of joint bodies among their constituent authorities; and for purposes connected with the matters aforesaid.

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I Valuation

Part I

Valuation

S-1 Valuation areas and authorities and appointment of assessors and staff.

1 Valuation areas and authorities and appointment of assessors and staff.

(1) Each burgh being a county of a city and each county inclusive of any burgh therein situated other than a county of a city, shall be a valuation area, and the council of a burgh being a county of a city, or of a county, shall be the valuation authority for that burgh or county; and on and after the sixteenth day of May, nineteen hundred and fifty-seven, the valuation authorities constituted under this section shall have and exercise in relation to valuation the powers conferred by the Valuation Acts on the councils of large burghs and counties; and all functions in relation to valuation exercisable by the council of a large burgh other than a county of a city immediately before the said date shall on that date be transferred to and vest in the council of the county within which such burgh is situated.

(2) Every valuation authority shall appoint, in accordance with the provisions hereinafter contained, an assessor and such other officers as may be necessary for the purposes of the Valuation Acts, and any assessor appointed under the said Acts and holding office immediately before the sixteenth day of May, nineteen hundred and fifty-seven, other than an assessor appointed under this section, shall cease to hold office on that date.

(3) Notwithstanding the foregoing provisions of this section, a valuation authority constituted under this section may enter on their duties at any time before the sixteenth day of May, nineteen hundred and fifty-seven, for the purpose of the appointment of an assessor under this section and for the purpose of anything necessary to bring this Act into operation on the said date, and any assessor or other officer appointed under this section shall enter upon his duties on such date as the valuation authority appointing him may determine:

Provided that—

(a ) a valuation authority shall not appoint an assessor under this section before regulations have been made by the Secretary of State under subsection (5) of this section; and

(b ) a valuation authority shall not appoint an assessor under this section if the Secretary of State has given to them notice in writing that he proposes to consider the making of an order under section one hundred and twenty of the Act of 1947 combining that authority with another valuation authority, until the Secretary of State gives to the authorities in question a further notice in writing that he has decided not to make such an order, or such order is revoked under subsection (1) of section five of the Statutory Instruments Act, 1946.

(4) The power of the Secretary of State under section one hundred and twenty of the Act of 1947 with regard to the compulsory combination of local authorities shall be exercisable in relation to valuation authorities only on the recommendation of the Scottish Valuation Advisory Council hereinafter constituted, and such power may be so exercised without the application of any authority:

Provided that—

(a ) before making any order under the said section one hundred and twenty in relation to valuation authorities the Secretary of State shall consult the authorities concerned and give them an opportunity of considering the terms of the proposed order; and

(b ) any such order shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(5) The Secretary of State shall make regulations prescribing the qualifications required to be possessed by any person appointed to the office of assessor, or by any person appointed under section eighty-three or ninety-three of the Act of 1947 to act as depute assessor, and, except as otherwise provided in such regulations,—

(a ) a person shall not be appointed under this section to the office of assessor; and

(b ) a person shall not be appointed to act as depute assessor, nor, on or after the sixteenth day of May, nineteen hundred and fifty-seven, shall any person act as depute assessor;

unless he possesses the qualifications so prescribed.

(6) An assessor or other officer appointed under this section shall receive such remuneration and allowances as the valuation authority appointing him may determine, and shall not, except with the consent of such authority and, in the case of the assessor, of the Secretary of State, engage in any other employment:

Provided that this subsection shall not prevent the exercise by the assessor of any functions conferred on him by or under any enactment.

(7) An assessor appointed under this section shall hold his office during the pleasure of the valuation authority so, however, that he shall not be removed from office or required to resign as an alternative thereto except—

(a ) by a resolution of such authority passed by not less than two-thirds of the members present at a meeting of the authority the notice of which specifies as an item of business the consideration of the removal from office of the assessor or his being required to resign, and

(b ) with the consent of the Secretary of State.

Before deciding whether or not to give such consent the Secretary of State shall give the authority and the assessor an opportunity of being heard by a person appointed by the Secretary of State.

(8) The power to make regulations conferred on the Secretary of State by this section shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

S-2 Administrative schemes.

2 Administrative schemes.

(1) Every valuation authority shall have an administrative scheme setting forth the administrative arrangements for the discharge of their functions relating to valuation, including the appointment of an assessor and other officers for the purpose of their said functions and the arrangements to be made by the assessor for carrying out his duties.

(2) An administrative scheme under this section shall be prepared by the valuation authority and submitted to the Secretary of State who may, after consultation with the Scottish Valuation Advisory Council, approve the same with or without modification, and upon approval of such a scheme the valuation authority and any assessor or other officer appointed by them shall discharge their functions in accordance therewith.

(3) Subsections (5) and (6) of section one hundred and five of the Act of 1947 (which subsections relate to the revocation or alteration of administrative schemes made under the said section and the making of new schemes) shall with any necessary modifications apply to administrative schemes under this section in like manner as those subsections apply to the schemes therein mentioned:

Provided that the powers of the Secretary of State under those subsections shall be exercised in relation to schemes under this section only after consultation with the said Advisory Council.

S-3 Scottish Valuation Advisory Council.

3 Scottish Valuation Advisory Council.

(1) The Secretary of State shall constitute a Scottish Valuation Advisory Council (hereinafter referred to as ‘the Advisory Council’) consisting of fifteen members appointed by the Secretary of State, of whom not less than eight and not more than ten shall be appointed from a panel of persons (other than assessors) nominated by such associations as appear to the Secretary of State to represent valuation authorities, and the remainder shall include persons experienced in law or in valuation appointed after consultation with such persons as the Secretary of State may think fit.

(2) The Secretary of State shall appoint a chairman and a deputy chairman from among the members of the Advisory Council.

(3) A member of the Advisory Council shall hold office for such period as may be determined by the terms of his appointment, and shall be eligible for re-appointment.

(4) The functions of the Advisory Council shall include—

(a ) advising the Secretary of State on any matter relating to valuation which he may refer to them;

(b ) receiving from the assessors annual reports to be made by them on the progress of valuation or revaluation in their respective areas, and reviewing such progress;

(c ) considering administrative schemes for valuation in the various areas and making representations thereon to the Secretary of State;

(d ) considering arrangements to be made by the assessors to secure in accordance with the provisions hereinafter contained the valuation or revaluation once in every five years of all lands and heritages in their respective areas and informing the Secretary of State of any modifications in such arrangements which the Advisory Council think advisable;

(e ) making...

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