# The Valuation Roll and Valuation Notice (Scotland) Order 2022, Paragraph 12: Powers of the assessor to change a valuation


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:
correct any error of measurement, survey or classification or any clerical or arithmetical error; and
take account of any material change of circumstances, this being a change affecting the value of the lands and heritages.

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Source: https://www.legislation.gov.uk/ssi/2022/370/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/valuation-roll-and-valuation-notice-scotland-order-2022/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.