This valued work enjoys a unique position as the sole and pioneering Scottish text encompassing the subject of valuation. Presented in looseleaf format and benefiting from an annual update, no other publication can offer this information in such depth and in this updateable format.
Armour sets out the law in pragmatic fashion and can be relied upon by all those whose remit is in the field of valuation for rating, including lawyers, surveyors and valuation appeal committees.
An extensive preface and introduction is proceeded by four parts. Coverage within these parts includes: Part 1: The machinery of the Scottish valuation system; administration; the valuation roll; alteration to the roll; the Assessor of Public Undertakings (Scotland); appeals and complaints Part 2: Property entered in the valuation roll; lands and heritages - the 1854 Act; miscellaneous subjects; heritable and moveable; unit of valuation; tolls and trade profits Part 3: Persons entered in the valuation roll; proprietors; tenants and occupiers; ratable occupation; beneficial occupation; Crown property Part 4: Annual values - how estimated; rules for valuation under the 1956 Act; existing value; estimation of annual value in practice; the value of particular subjects; derating Also including two extensive appendices: Appendix 1: Public General Acts Appendix 2: Statutory Instruments