The Valuation (Proposals Procedure) (Scotland) Regulations 2022
These Regulations make provision as to the making of proposals by proprietors, tenants and occupiers of lands and heritages for alteration of entries in the valuation roll. This includes provision regarding to whom the proposal must be made (the assessor), the information to be supplied as part of the proposal, and the course that the assessor may follow in the event that the requirement in regulation 5(1)(d) to supply certain information is considered not to have been met.