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Alterations to the Valuation List and Appeals

  • Chapter
National and Local Taxation

Abstract

The valuation list, having been established in the way set out in chapter 10, may only be altered by a direction from the Valuation Officer to the relevant rating authority; the Valuation Officer will only make such direction as a result of a ‘proposal to alter the valuation list’. Proposals may be made only by the following

  1. (1)

    the Valuation Officer himself, or

  2. (2)

    any other person, including a rating authority, who is aggrieved

  3. (i)

    by the inclusion of any hereditament in the valuation list

  4. (ii)

    by any value ascribed in the list or by any other statement made or omitted to be made in the list with regard to any hereditament,

  5. (iii)

    by the valuation of a building occupied in parts as a single hereditament.

Such proposals may be made by any of the parties specified above, at any time; GRA 1967, s 69.

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© 1978 Michael Rayner

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Rayner, M. (1978). Alterations to the Valuation List and Appeals. In: National and Local Taxation. Macmillan Building and Surveying Series. Palgrave, London. https://doi.org/10.1007/978-1-349-03608-0_11

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