The proprietors of property which had been entered in the valuation roll at an increased valuation brought in the Court of Session an action of reduction of the entry on the averment that the assessor had sent them no notice of the proposed change.
Held (1) that the Court of Session had jurisdiction, and (2) that the action was not incompetent under section 30 of the Valuation of Lands (Scotland) Act 1854, inasmuch as the defect alleged was not an ‘informality’ or a ‘want of compliance with the provisions of this Act in the proceedings for making up such valuation or valuation roll.’
Judges:
Earl Loreburn, Viscount Haldane, Lord Kinnear, Lord Shaw, and Lord Parmoor
Citations:
[1916] UKHL 12, House of Lords.
Tuesday, October 24. 1916.
(Before
Links:
Jurisdiction:
Scotland
Rating
Updated: 11 July 2022; Ref: scu.630690