{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-61",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-61.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/61",
  "kind": "section",
  "number": "61",
  "heading": "Valuation officers.",
  "text": "(1) The Commissioners of Inland Revenue shall appoint—\n(a) a valuation officer for each billing authority, and\n(b) the central valuation officer.\n(2) The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 61(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.69 (with s. 118(1)(2)(4))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 61 amended (28.11.1994) by S.I. 1994/2825, reg. 29"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/61",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}