Section 85: Distribution of lists.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

At the following times, namely—

not later than 1st September 1992; and
not earlier than 15th November 1992 and not later than 1st December 1992,

the local assessor shall send to each council for which he has been appointed to act as local assessor a copy of the list which he proposes (on the information then before him) to compile for that council's area.

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As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the . . . council shall deposit it at their principal office and take such steps as they think fit for giving notice of it.

As soon as reasonably practicable after compiling a list the local assessor shall . . . send to each council for which he has been appointed to act as local assessor a copy of the list compiled for that council's area; . . .

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As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the . . . council shall deposit it at their principal office.

The local assessor shall, as soon as is reasonably practicable after 1st April in each year, send a copy of the valuation list as in force on that date to the Keeper of the Records of Scotland for preservation by him.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.