Rating and Valuation (Scotland) Act 1952
1952 c.47
An Act to amend the law relating to the rating and valuation of lands and heritages in Scotland leased or occupied by certain public bodies and of lands and heritages used or occupied as sub–post offices in Scotland; and to make provision for notice to rating authorities of proposed entries in the valuation roll made up by the Assessor of Public Undertakings (Scotland), for correction and amendment of the said roll and for prescribing dates for the purposes thereof, and for regulating the procedure in valuation appeals in Scotland.
[1st August 1952]


			Valuation of lands and heritages in Scotland leased or occupied by certain bodies and owned by other persons.
1 

(1) Where any lands and heritages in Scotland are leased or occupied by any company or body whose undertaking is required to be valued by the Assessor of Public Undertakings (Scotland) and owned by some other person—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(b) the value of those lands and heritages shall be ascertained and fixed by the assessor of the valuation area in which they are situated and not by the Assessor of Public Undertakings (Scotland) and shall be entered in the valuation roll for that valuation area; and
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(2) The foregoing provisions of this section shall not apply as regards
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(b) any lands and heritages which are let for a period exceeding twenty–one years.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
2 



			Notice to rating authorities of Assessor’s proposed valuation.
3 

(1) The Assessor of Public Undertakings (Scotland) shall, on or before such date . . . as the Secretary of State may by statutory instrument prescribe, send to each local authority a copy of so much ofevery entry proposed to be made by such Assessor in his valuation rolldirection proposed to be given by such Assessor under section 5 of the Local Government (Scotland) Act 1975as relates to the valuation oflands and heritages situated in the area of that authority.
(2) If a local authority to whom a copy of a proposed entrydirection has been sent in pursuance of the last foregoing subsection are of opinion that the entrydirection is erroneous they may, within such time as may be prescribed as aforesaid, make representations to that effect to the said Assessor, who, if satisfied that such representations are well founded, shall give effect thereto in the preparation of his valuation rollsuch direction.




			Assessor of Public Undertakings (Scotland) to amend his valuation roll to give effect to appeal.
4 
Where on an appeal under section twenty–four or section twenty–five of the Lands Valuation (Scotland) Act, 1854, the cumulo yearly rent or value of any undertaking fixed by the Assessor of Public Undertakings (Scotland), or the proportion thereof allocated by such Assessor to any islands area or district is increased or reduced, the Assessor shall amend his valuation roll by making such alterations in the cumulo yearly rent or value of the undertaking or in the proportion thereof allocated to each islands area or district as are necessary to give effect to the increase or reduction in the cumulo yearly rent or value or in the proportion thereof allocated as aforesaid and shall give a further direction under section 5 of the Local Government (Scotland) Act 1975.


			Prescription of dates for purposes of s. 26 of Act of 1854.
5 
The Secretary of State may by statutory instrument prescribe a date or dates on or before which persons may be required under section twenty–six of the Lands Valuation (Scotland) Act, 1854, to attend before the Assessor of Public Undertakings (Scotland) or to give statements or to produce documents.
 Power of Court of Session to regulate procedure in valuation appeals. 
6 

(1) The Court of Session shall have power by act of sederunt to regulate and prescribe the procedure and practice to be followed in appeals under section twenty–four or section twenty–five of the Lands Valuation (Scotland) Act, 1854, . . .  section seven of the Valuation of Lands (Scotland) Amendment Act, 1879, and any matters incidental or relating to any such procedure or practice including (but without prejudice to the foregoing generality) the manner in which, and the time within which, and the conditions on which anything required or authorised to be done in relation to any such appeal as aforesaid shall or may be done.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 


			Consequential Amendments.
7 
The enactments mentioned in the First Schedule to this Act shall be amended to the extent therein specified, being amendments consequential on the provisions of this Act.
 Interpretation, repeal and citation.
8 

(1) In this Act “local authority” has the same meaning as in the Local Government (Scotland) Act 1973.
(2) References in this Act to any enactment shall be construed as references to that enactment as amended by any other enactment.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) This Act may be cited as the Rating and Valuation (Scotland) Act, 1952.
FIRST SCHEDULE
 Consequential Amendments
Section 7.

Act to be amended Amendment
The Local Goverment Act, 1948. 11 & 12 Geo. 6. c. 26. 
 In section one hundred and twenty–four, in subsection (1), in paragraph (a) there shall be inserted after the word “assessment” in sub–paragraph (iii) the following words :—“ or
                
(iv) to which section one of the Rating and Valuation (Scotland) Act, 1952, applies.”

The Gas Act, 1948. 11 & 12 Geo. 6. c. 67. 
In section seventy–five, in subsection (8) after the words “other than” there shall be inserted the words “
                lands and heritages to which section one of the Rating and Valuation (Scotland) Act, 1952, applies, or
              ”.

SECOND SCHEDULE

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