# Local Government (Scotland) Act 1966, Section 22: Complaints regarding omissions from the valuation roll.


(1) Any person interested may complain to the First-tier Tribunal for Scotland for a valuation area (which terms in this section have the same meaning as in the Valuation and Rating (Scotland) Act 1956) to the effect—
(a) that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included; or
(b) that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll;
...
(2) After hearing a complaint under this section the First-tier Tribunal for Scotland may dismiss it or may direct that such entry be made in the Valuation roll as respects the lands and heritages concerned as may be specified in the direction.
(3) A decision made under the last foregoing subsection shall be subject to appeal by way of stated case in the manner provided by section 7 of the Valuation of Lands (Scotland) Amendment Act 1879.

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Source: https://www.legislation.gov.uk/ukpga/1966/51/section/22 (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1966/section-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.