|Activity||Under the Local Government (Scotland) Act 1973 (c.65) there were 12 valuation authorities: the nine regional councils and the three islands authorities. Since it was possible for combinations of councils to undertake such duties, Highland Regional Council combined with Western Isles Islands Council, and Orkney Islands Council and with Shetland Islands Council to provide assessors. The Assessor had responsibility for creating the valuation roll for properties in his valuation area. Normally the Assessor would also be the electoral registration officer.|
Under the Abolition of Domestic Rates etc (Scotland) Act 1987 (c.47), as from 1 April 1989 domestic property was excluded from valuation rolls, and a separate register of Community Charges was compiled. The Act conferred upon the Assessor the duties of Community Charges Registration Officer. The Community Charge (often referred to as the 'Poll Tax') applied to each individual, rather than the property s/he might inhabit. Valuation rolls continued for non-domestic property. The Community Charge was abolished as from 1 April 1993 by the Local Government Finance Act 1992 (c.14), being replaced by the Council Tax. The Assessor was to compile a Council Tax valuation list showing the valuation band for each domestic property in his area.
Under the Local Government etc (Scotland ) Act 1994 (c.39) the regional and district councils were abolished as from 1 April 1996. They were replaced by a single-tier local government structure. Each local authority area is a valuation area, with its Assessor having responsibility to compile the valuation roll for non-domestic properties and valuation lists for domestic properties, as well as having the electoral registration duties. The Secretary of State for Scotland could establish a joint valuation board for these purposes if he thought that the functions should be established jointly.