|Activity||The Aberdeen City Assessor’s Department had the statutory functions of valuation of lands and property, the compilation of the annual valuation roll and the registration of voters (Lands Valuation (Scotland) Act 1854, 17 & 18 Vict., c.91; Burgh Voters Registration (Scotland) Act 1856, 19 & 20 Vict., c.58, and succeeding Acts). Under the 1856 Act (later amended), the sheriff was required to hold annual Burgh Registration Courts to revise the electoral roll, that is, to dispose of claims to be enrolled, or objections against electors already on the roll. In the 1890s valuation was highly complex, with 24 separate assessments, some paid by owners, some by occupiers, and some shared equally between them.|
The Department, in its Estates Section, undertook preliminary (i.e. pre-conveyancing) functions in connection with the purchase and sale of council properties. Until 1970 this latter function was the responsibility of the Housing Manager. The Department continued until 1975, when its Assessor function was transferred to Grampian Regional Council.