SYSTEMS OF LAND VALUATION IN THE UNITED KINGDOM 89 



original Assessable Site \'alue of £600 instead of £1000 au extra taxable 

 increment value of £400 is revealed to the detriment of the owner, and the 

 £5000 cannot be subjected to deductions of £400 for the land drains and 

 farm road inasmuch as these havebecome entirely' obsolete, of no service, 

 and contribute no value to the £.5000 paid for the building land. 



Therefore the exclusion of agricultural improvements which for the 

 greater part tend to become obsolete when agricultural land becomes 

 valuable for building land, was an equitable provision in an Act framed for 

 the taxation of increment. 



But should the legislature at any time desire to use the OriginalValuation 

 as a basis upon which to levy annual rates and taxes for local and Imperial 

 purposes in lieu of the existing basis, it is clear that for ■=iuch purpose deduc- 

 tions for agricultural improvements must be made to arrive at site values of 

 agricultural lands in order to place such lands on an equivalent footing 

 with lands which are not agricultural. 



In August 191?,, a Bill was brought into the House of Commons by the 

 Chancellor of tlie Exchequer with such intent, but was withdrawn owing 

 to lack of time for proper discussion and is likely to be introduced again 

 next session though possibly in a different form. 



§ 5, Objection to valu-\tions 



Notification of the values to the owners of lands, and their rights of 

 objection and appeal against such values should next be explained. 



The valuers, having arrived at the \-alues send a copy of their " Provi- 

 sional Valuation " to owners and certain other persons interested in the 

 land. This is known as Form 36 and will be found in Appendix III 

 as also will Form 35 which accompanies 36 in order to explain to owners 

 the steps they should take. 



Within 60 days of the receipt of the Provisional Valuation the person 

 receiving, if dissatisfied with it, must state in writing (there is no special form 

 prescribed) the grounds of his objection and the amendment he desires to 

 Total Valae or Site Value. This objection is generally sent to the District 

 Valuer. The Commissioners may in their discretion extend the 60 days in 

 any special case and frequently do so when good cause is shown such as 

 ignorance, illiteracy, serious illness or absence abroad. 



If the owner does not object, then the Provisional Valuation becomes 

 the Original Valuation and is entered in the Valuation Book of the Parish. 

 If the owner does object the District Valuer reconsiders his figures and either 

 adheres to his previous valuation or serves an Amended Provisional Valua- 

 tion, adjusting Gross Value, Full Site Value and Value for Agricultural 

 Purposes so as to bear proper relation to the amendments made to Total 

 Value or Assessable Site Value pursuant to the objection lodged against 

 those two values. 



The owner eventually either becomes satisfied with the Provisional 

 Valuation which then becomes the Original Valuatior for recording in the 



