Q&A ASSESSOR

Question 1

what to include in roll of assessor

Answer 1

regs S86 LGFA

Value - bands S74 LGFA

place dwelling list them

value at date 1/4/91

prescribed assumptions and principles CTAX (V of Dwell) Scot 1992

Question 2

what regs does the assessor use to value prop

Answer 2

S86 LGFA 1992

Question 3

what method does assessor use and regs

Answer 3

value properties within the bands as set out in S74 LGFA 1992
no action value is required and no visit unless disputed or unclear

Question 4

place each dwelling within one of the separate bands

Answer 4

A 0 to 27
B 27 to 35
C 35 to 45
D 45 58
E 58 to 80
F 80 to 106
G 106 to 212
H 206 over

Question 5

assumptions regs

Answer 5

CTAX (valuation of dwellings (scot) regs 1992

Question 6

assumptions

Answer 6

comply - requests from commissioners of IR

value - reasonably have been expected to realise on the open market willing seller 1/4/1991

vacant possession

no heritable security

physical circs - size layout of property and state of locality were those in place at the time of valuation (1991)

ignoring any disabled alteration which have increased the value

always used as private

no developement other than not requiring permission

Question 7

3 types of properties subject to special valuation

Answer 7

Agricultural
Fish Farming
Crofts 100 per year 30 hectares dwelling part of the croft

Question 8

why 3 other special types

Answer 8

assumed that the value would not reach potential as very limited people could ever use that propery