SCHEDULE
Article 3
SCHEDULE
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 19634 |
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 19755 |
15th March 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... |