| AdminHistory | 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 Valuation List. These documents form the basis for levying Non-Domestic Rates and Council Tax by Scotland’s 32 Local Authorities. |