Jo- 



systems OF LAND VALUATION IN THE UNITED KINGDOM I09 



B. Notice of Provisional Valuation. 



PIXANCE (1909-10) ACT, 1910 



DUTIES ON LAND VALUES 



Reference: to be qaoted 

 io all commtutications. 



Of- 



— ; — . — ; Date , 191 



Sm, 



By direction of the Commissioners of Inland Revenue I herewith send 

 you a copy of their provisional valuation of the land mentioned therein, which 

 lias been made under the provisions of the Finance (1909-10), Act, 1910. 



If the land or any interest in the land has been sold or mortgaged at 

 any time within twenty years before April 30th, 1909, and the Site Value at 

 the date of the sale or mortgage estimated by reference to the amoimt of the 

 consideration or the amount secured by the Mortgage exceeded the Original 

 Site Value on April 30th, 1909, the Site Value so estimated may be substi- 

 tuted for the Original Site Value for the purpose of Increment Value Duty. 

 If 3^ou desire to avail yourself of this provision, full particulars of the sale^or 

 mortgage should be furnished without delay*. 



If you consider that the Total or Site Vaiue, as stated in the provisional 

 valuation, is not correct, you may, wth a view to an amendment of the 

 provisional valuation, within sixty days of the date on which the copy of 

 the provisional valuation is served, give to the undersigned notice of objec- 

 tion, stating the grounds of your objection and the amendment you desire. 

 If the provisional valuation is amended so as to be satisfactory to all persons 

 making objections, the Total and Site Value as stated in the amended valua- 

 tion will be adopted as the Original Total and the Original Site Value for the 

 purposes of Part I. of the Act. 



The Act provides that if the provisional valuation is not amended by the 

 Commissioners so as to be satisfactory to any objector, that objector may give 

 notice of appeal under the Act with respect to the valuation. 



Section 33 enacts as follows : — 



" An appeal shall not lie against a provisional valuation made by 

 ' the Commissioners of the total or site value of any land except 

 ' on the part of a person who has made an objection to the pro- 

 ' visional valuation in accordance with this Act. " 



By Order of the Commissioners of Inland Revenue, 



District Valuer. 

 Address 



* Sectlos 3 of the Revenue Act, 191 1, extends this provision to a sale of land or any 

 Interest in land which took place twenty years or more before April 30th, igog and which 

 was a sale to the person who is the owner of the land or any interest in the land at the 

 FoUl 35 time wlien the application for a substituted Site Valve is made. 



