Council Tax Enquiry Form
LOCAL GOVERNMENT FINANCE ACT 1992
86(1) In order to enable him to compile a valuation list for his area under section 84 above, a local assessor shall, in accordance with the provisions of this Part, carry out a valuation of such of the dwellings in his area as he considers necessary or expedient for the purpose of determining which of the valuation bands mentioned in section 74(2) above applies to each dwelling in his area.
90(4) For the purpose of carrying out his functions under this part, a local assessor may serve on a person who is or has been an owner or occupier of any dwelling in his area a notice –
- requesting him to supply to the local assessor information which is of a description specified in the notice; and
- stating that the local assessor believes the information requested will assist him in carrying out those functions.
(5) A person on whom a notice is served under subsection (4) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.
(6) If a person on whom a notice is served under subsection (4) above fails to comply with sub-section (5) above, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(Level 2 on the Standard Scale is currently £500)
(7) If, in supplying information in purported compliance with subsection (5) above, a person on whom a notice is served under subsection (4) above –
- makes a statement which he knows to be false in a material particular; or
- recklessly makes a statement which is false in a material particular, he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or both.
(Level 3 on the Standard Scale is currently £1,000)
Address:
Assessor Service
Bankhead Central 2
Bankhead Park
Glenrothes, Fife
KY7 6GH
Telephone No:
03451 55 55 33
E-Mail: