Valuation Roll - Law Dictionary Search Results
Home Dictionary Name: valuation rollValuation Roll
Valuation Roll. The list, prepared by assessors, which narrates each holding and its assessment. [Valuation Roll (Scotland) Order, 5th July, 1929]...
Supply, Commissioners of
Supply, Commissioners of, persons appointed to levy the land tax in Scotland, and to cause a valuation roll to be annually made up, and to perform other duties in their respective counties. See 19 & 20 Vict. c. 93; and Bell's Scots Law Dict....
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...
Valuation
Valuation, is a process which does not end on marks being awarded by an examiner, Sanjay Singh v. U.P. Public Service Commission, (2007) 3 SCC 720.Means the act or process of valuing, Jensen v. Jensen, 458 NW 2d 391 (1990).This term is generally applied to the equivalent in money of any kind of property. Thus for the payment of estate duty, a valuation of property of all kinds has to be made. Perhaps the most important and the most difficult valuation is that of land. This has almost invariably to be undertaken whenever land is compulsorily acquired. The difficulties that surround this question were fully considered in the case of Re Lucas and Chesterfield Gas and Water Board, (1909) 1 KB 16, in which Lord Justice Moulton in the course of his judgment said (at p. 29):-'The principles upon which compensation is assessed when land is taken under compulsory powers are well-settled. The owner receives for the lands he gives up their equivalent-that is, that which they are worth to him in m...
special use valuation
special use valuation : a method of valuation allowed under the Internal Revenue Code in calculating estate taxes on farm property or on real property used in a closely held business in which the property is valued on the basis of its current use rather than at the market value for its highest and best use ...
Decreet of valuation of teinds
Decreet of valuation of teinds, a sentence of the Court of Session (who are now in the place of the Commissioners for the Valuation of Teinds) determining the extent and value of teinds, Ibid....
Electoral roll
Electoral roll, The electoral roll referred to in s. 62(1) of the Representation of the People Act, 1951 must be understood to be the electoral roll that was in force on the last day for making the nominations for the election, Baidyanath Panjiar v. Sitaram Mahto, (1969) 2 SCC 447: AIR 1970 SC 314: (1970) 1 SCR 839.For being eligible to be included in electoral register, one has to be: (1) a resident in that Constituency, (2) should not be subject to any legal incapacity, (3) has to be either a Commonwealth citizen or a citizen of the Republic of Ireland, (4) has to be of 18 years of age or above on the date of poll, Parliamentary Practice Erskine May, 22nd Edn., 1997, p. 26.In U.K., it is known as electoral Register. The Representation of People Act, 1983 provides for the presentation of Registers of Parliamentary electors once a year and all persons who claim to vote must be registered before election, Parliamentary Practice, Erskine May, 22nd Edn., 1997, p. 28.Is known as 'voters' l...
Roll
Roll, a schedule of parchment that may be turned up with the hand in the form of a pipe, Staundf. P.C. 11. A list, as a burgess roll, a freeman's roll under the Municipal Corporations Act. All pleadings, memorials, and acts of Court are entered on rolls, and filed with the proper officers, and then they become records of the Court.Means a roll of advocates prepared and maintained under this Act. [Advocates Act, 1961 (25 of 1961) s. 2(1)(b)]1. A record of a court's or public office's proceedings 2. An official list of persons and property subject to taxation, Black's Law Dictionary, 7th Edn., p. 1329...
Roll of Court
Roll of Court, the Court-roll in a manor, wherein the business of the Court, the admissions, surrenders, names, rents, and services of the tenants ae copied and enrolled. 'Copyhold lands are lands holden by copy of Court roll; that is, the muniments of the title are copies of the roll or book in which an account is kept of the proceedings in the Court of the manor to which the lands belong.'-Williams on Real Property. As to custody, an superintendence, of the Master of the Rolls, see COPYHOLD, and Law of Property Act, 1924, 2nd Sch....
Rolling stock
Rolling stock, includes locomotives, engines, carri-ages (whether powered or not), wagons, trollies and vehicles of all kinds moving or intended to move on rails. [Delhi Metro Railway (Operation and Maintenance) Act, 2002 (60 of 2002), s. 2(1)(a)]By the Railway Rolling Stock Protection Act, 1872 (35 & 36 Vict. c. 50), rolling stock of a railway company, when out on sidings, etc., belonging to private occupiers, is exempted from distress for rent due from the occupiers. The rolling stock is protected from execution by s. 4 of the Railway Companies Act, 1867 (30 & 31 Vict. c. 127), made perpetual by 38 & 39 Vict. c. 31.Rolling stock, includes locomotives, engines, carriages (whether powered or not), wagons, trollies and vehicles of all kinds moving or intended to move on rails. [Delhi Metro Railway (Operation and Maintenance) Act, 2002, s. 2(r)]...
- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial