{
  "url": "https://openlegislation.uk/valuation-roll-and-valuation-notice-scotland-order-2022/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/valuation-roll-and-valuation-notice-scotland-order-2022/schedule-1/paragraph-12.json",
  "legislation": "ssi/2022/370",
  "legislation_title": "The Valuation Roll and Valuation Notice (Scotland) Order 2022",
  "legislation_url": "https://openlegislation.uk/valuation-roll-and-valuation-notice-scotland-order-2022",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Powers of the assessor to change a valuation",
  "text": "In certain circumstances we may change a valuation, with effect from the start of the financial year, even though no proposal or appeal has been made. For instance we may:\ncorrect any error of measurement, survey or classification or any clerical or arithmetical error; and\ntake account of any material change of circumstances, this being a change affecting the value of the lands and heritages.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2022/370/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-28T20:47:25.875658+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."
}