Since the enactment of the Lands Valuation (Scotland) Act 1854, Assessors have been responsible for the valuation of all heritable properties for local taxation purposes within their respective valuation areas. Currently all rateable properties are shown in the Valuation Roll and domestic subjects are contained within the Council Tax List. These documents form the basis for levying non-domestic rates (Valuation Roll) and Council Tax (Council Tax Valuation Lists).
Each of the 32 Councils within Scotland is a valuation authority and responsible for appointing an Assessor who must in turn compile and maintain a Valuation Roll and a Council Tax Valuation List.
There are fourteen Assessors throughout Scotland, four are appointed directly by a single Council whilst the remaining ten are appointed by Valuation Joint Boards comprising two or more Councils. Where a Valuation Joint Board exists, all the duties of the constituent Councils as Valuation Authorities are delegated to the Board.
Until 1975 Statute required that Local Authorities appoint Assessors to be their Electoral Registration Officers. While that requirement has been revoked, in practice the overwhelming number of Authorities continue with this arrangement, no doubt reflecting the fact that Assessors have unrivalled knowledge of the properties within their area, particular those of a predominantly non-residential character where nevertheless qualifying electors may be resident.
Services Provided
Valuation Roll
In Statutory terms, a general Revaluation of all non-domestic properties is required to take place every five years. This necessitates a complete reappraisal, by the Assessor, of the values shown for all properties in the Roll to reflect the movement in property values over the previous five years. Each ratepayer has a right of appeal against the valuation issued by the Assessor and considerable resources are devoted to the disposal of such appeals.
The latest Revaluation came into effect on 1st April, 2005 and was the ninth to take place in Scotland since the modern rating regime was established with the passing of the Valuation and Rating Scotland Act, 1956.
Assessors maintain the Valuation Roll between Revaluations by inserting new properties, deleting demolished properties and amending entries to reflect extensions, part demolitions etc.
Council Tax Valuation List
Assessors are responsible for compiling a Council Tax List showing each house, or "dwelling", located within the area of the Authority, which indicates the valuation band into which the property falls. There are eight bands of value, ranging from Band A (properties with a value not exceeding £27,000) to Band H (properties with a value exceeding £212,000). Every new Council Taxpayer has a right of appeal against the banding proposed by the Assessor. In addition, the Assessor maintains the Valuation List by inserting entries for new properties, deleting entries for those which have been demolished, amending entries to reflect, for example, houses which have been sub-divided or those extended and subsequently sold.
Electoral Registration
Where the Assessor also holds the office of Electoral Registration Officer, he is responsible for the annual production of the Register of Electors, which includes an entry for all persons qualified to vote. In order to prepare the Register, the Electoral Registration Officer must make a "house to house or other sufficient enquiry" to secure the names of persons entitled to be registered. In practice, enquiries are made by postal canvass. Since 2001, the Register has become a "Rolling Register" and monthly updating is permitted.
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.
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.
