Part IIS Council Tax: Scotland

Valuation listsS

85 Distribution of lists.S

(1)At the following times, namely—

(a)not later than 1st September 1992; and

(b)not earlier than 15th November 1992 and not later than 1st December 1992,

the local assessor shall send to each council for which he has been appointed to act as local assessor a copy of the list which he proposes (on the information then before him) to compile for that council’s area.

(2)At the same time as he sends a copy of the valuation list to a council under subsection (1) above, the local assessor for a regional council shall send to each district council in the region a copy of so much of the regional valuation list as relates to dwellings in the area of that district.

(3)As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the regional or islands council shall deposit it at their principal office and take such steps as they think fit for giving notice of it.

(4)As soon as reasonably practicable after compiling a list the local assessor shall—

(a)send to each council for which he has been appointed to act as local assessor a copy of the list compiled for that council’s area; and

(b)in the case of a regional council, send to each district council in the region a copy of so much of the list as relates to dwellings in the area of that district.

(5)As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the regional or islands council shall deposit it at their principal office.

(6)The local assessor shall, as soon as is reasonably practicable after 1st April in each year, send a copy of the valuation list as in force on that date to the Keeper of the Records of Scotland for preservation by him.