1The valuation roll and revaluation
(1)The assessor for each valuation area shall, in respect of each year of revaluation, make up a valuation roll in the prescribed form which shall come into force on the first day of the year of revaluation.
(2)Subject to any alterations to the valuation roll made under this section and section 2 of this Act, every valuation roll (including every valuation roll in force for the year 1975-76 other than the roll made up for that year by the Assessor of Public Undertakings (Scotland) (hereinafter in this Act referred to as " the Assessor ")) shall remain in force until it is superseded by a new valuation roll.
(3)The assessor for each valuation area shall—
(a)make such arrangements as may be necessary to secure the valuation or revaluation of all lands and heritages in the area in respect of each year of revaluation in accordance with the Valuation Acts ;
(b)submit such arrangements to the Secretary of State who may, after consultation with the Advisory Council, approve the same with or without modifications; and
(c)submit to the Advisory Council an annual report on the progress of valuation and revaluation in the area and send a copy of such report to the valuation authority for the area.
(4)Subject to section 35 of the [1854 c. 91.] Lands Valuation (Scotland) Act 1854, the assessor for each valuation area shall retain the valuation roll and shall deliver sufficient copies thereof to the rating authority for the area.
(5)Every rating authority shall, when copies of the valuation roll have been delivered to them, cause copies to be open to inspection until the roll ceases to be in force during ordinary business hours at their office or at such other convenient place or places as they may appoint.
(6)The assessor for any valuation area may as respects that area, at any time after the valuation roll has been made up and before the roll has come into force, alter the roll—
(a)by entering therein any lands and heritages which were in existence at the time when the roll was made up and which, owing to error, were not included therein;
(b)by entering therein any lands and heritages which have come into existence or occupancy since the roll was made up;
(c)to give effect to any alteration in the value of any lands and heritages which is due to a material change of circumstances;
(d)to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;
(e)by entering therein any lands and heritages which the Assessor has directed him under section 5 of this Act so to enter.
(7)In this section " Advisory Council " has the same meaning as in section 3 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956.