Simple terms explainer:
Councils must appoint a qualified assessor to determine the value of all properties in their area and create a valuation roll, which is a detailed list showing the assessed value of each property. This valuation roll is used to help calculate local taxes or rates fairly. Councils are also responsible for keeping this list accurate and up to date by reviewing and adjusting property values when necessary, such as when new properties are built or existing ones are altered.
Legal status
Statutory
Duty category
Revenues and benefits
Duty type
Compliance
Social determinant of health
Neighbourhood and environment
Emerging policy and legislation
1
Bodies with shared interest
Valuation Joint Boards
Institute of Revenues, Rating and Valuation (IRRV)
Scottish Assessors Association
Standards and frameworks
1