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Valuation list

Valuation list. By the (English) Rating and Valuation Act, 1925, in England outside the county of London, a list of all the rateable hereditaments in a rating area (and not in a parish) is to be prepared by the rating authority, i.e., the council of every county, borough, or urban and rural district to whom all powers of the overseers of the poor in regard to the levying and collection of rates were transferred by s. 1 of the (English) R. and V. Act, 1925, for the purposes of a general rate. A draft list is drawn up after requiring returns from the owner, occupier or lessee of every hereditament in the area. The draft list is revised by the assessment committee appointed by the rating authority for the area and is then transmitted to the rating authority, by whom it is deposited for public inspection at the office of the authority. Appeals may be made within twenty-five days from the date of deposit, and the lists are quinquennial and conclusive evidence of the value of the hereditamen...