The Scottish Assessors' Association is a body whose origins can be traced back to the Association of Lands Valuation Assessors, which was instituted in 1886. Although a voluntary organisation, all Assessors and their senior staff are members of the Association. One of the principal functions of the Association is to facilitate a consistency of approach in the administration of the rating, council tax and electoral registration services. The decisions and policies of the Association have a bearing on how decisions are made by Assessors. For this reason, Assessors have considered the public interest and decided to make some Scottish Assessors' Association publications available, even though the Act does not cover it.
The Association works through a series of Committees and associated Working Parties, which meet in advance of periodic plenary sessions of the Association.
The Association also liaises with the Valuation Office Agency in England and Wales, the Northern Ireland Valuation Lands Agency and the Republic of Ireland Valuation Office in matters of common interest.
Assessor as a Statutory Official
In order for any taxation system to be administered in an effective manner it is essential that the public perception is one of integrity and even-handed application.
Although the Scottish Executive, through the Scottish Parliament, establishes the Statutory regime and Assessors are appointed by the Local Authorities, they are recognised as having a degree of independence in the valuations that they make. Individual valuations are not therefore determined by the Parliament or the Local Authorities but by the Assessors. There is a right of appeal to a range of bodies who, again, act independently of Central and Local Government.
Assessors account directly to taxpayers and electors for their actions. In terms of their Statutory remit, independent adjudication is an integral part of the process. Where maladministration is an issue there is open resort to the Office of the Ombudsman.
Link with Local Area
There is a very strong perception amongst the public that both Non-domestic Rates and Council Tax are local taxes.
In these circumstances, there is an expectation that these taxes will be administered and accountable through local offices and, if required, redress may be obtained by applying to a Local Committee or Tribunal. Assessors are perceived to be accountable to the local taxpayers and non-domestic taxpayers.
Links with Director of Finance
Assessors liaise closely with the Director(s) of Finance for the relevant Council(s) or Revenue and Benefits Officers. This direct local contact promotes the smooth administration of the process from valuation to the eventual billing of the Council Taxpayer or Ratepayer thus ensuring the public receives notification of any change in liability as quickly and accurately as possible.
Summary
Assessors, in their three main roles, act as independent officials, directly charged with implementing Statutory regimes subject to the direction of independent appellate bodies. Their scope for action, their workloads and timetables are largely governed by Statute. Councils and Joint Boards are responsible for the appointment and funding of Assessors and Electoral Registration Officers. Administrative oversight is provided by the appointing bodies as well as by internal and external auditors.
