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CONFIDENTIAL.
MISCELLANEOUS
308
RECORDS
Memorandum as to the present System of Assessment and Valuation.
THE first step is for the Overseers in each parish to draw up a Valuation List of every property in that parish, making such deductions from its gross estimated rental (in order to arrive at its true rateable value) as they think will meet the approval of the Assessment Committee of the Guardians. The lists so drawn up are deposited in the parish, and may be seen by any ratepayer. A copy is at the same time sent to the Guardians of the Union in which the parish is situated.
Any person who thinks himself aggrieved by a Valuation List on the ground of unfairness or in- correctness in the valuation of any hereditaments included therein, or of the omission of
any heredita- ment from the List, may give notice of objection to the Union Assessment Committee and to the Overseers, and where the ground of objection is unfairness or incorrectness in the valuation of some other person's hereditament, to that person also.
The Union Assessment Committee, in revising the List, take account of these objections, and, as a result, or independently of any objections, they may make such alterations as they may think advisable. The List thus altered is again deposited in the parish, and further objections may then be inade, and when these have been heard and determined, or further alterations have been made, the Com- mittee approve the List.
The List thus prepared is the basis of rating, and any ratepayer who thinks that either his own rating is too high, or that his neighbour's rating is too low, may appeal to the Special or Quarter Sessions to have the injustice removed, giving notice of his intention to make the appeal to the Assess- ment Committee of the Guardians. He must also
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