Record

CodeNA10069
Person NameRegional Assessor
ActivityValuation Rolls were first compiled in 1855 as a result of the Lands Valuation (Scotland) Act 1854. They were used to establish the rateable value of property which provided the basis for local taxation and assessments on local services. Valuation Rolls were compiled annually from 1855 to 1988. Although the whole of Scotland was covered, different local authorities were responsible for compiling the rolls in different areas and at different times. Separate rolls were compiled for burghs and for counties by the Burgh Chamberlains and the County Treasurers. Parochial boards also compiled assessment rolls. Following local government re-organisation valuation rolls became the responsibility of Regional Councils who appointed Assessors for this purpose. The valuation system was abolished in 1989 and replaced by the Community Charge. Electoral rolls prior to 1832 were compiled either by the Sheriff Court for the county or by the Burgh Council for Royal Burghs (which were the only burghs entitled to vote). After 1832, various Reform Acts extended the vote and local authorities had responsibility for compiling the electoral rolls. From 1975 electoral rolls became the responsibility of Regional Councils who appointed Assessors to compile both valuation rolls and electoral rolls. After 1996 the Assessors became independent officers responsible for both valuation lists and electoral rolls.
Corporate NameRegional Assessor
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