COUNTY RATE COMMITTEE/COUNTY VALUATION COMMITTEE

Scope and Content

Early meetings record the process of establishing a uniform basis for the County Rate in consultation with Poor Law Assessment Committees (who were responsible for the valuation of properties) and parish overseers (who collected the rates and lodged objections to parish assessments). Under the Rating and Valuation Act 1925 (15 & 16 Geo. V c. 90) responsibility for producing valuation lists was transferred to County Councils. The Committee was re-constituted as a statutory County Valuation Committee. Under the Local Government Act 1948 (11 & 12 Geo. VI c. 26) this responsibility was transferred to the Valuation Office of the Inland Revenue Department and the Committee was no longer appointed.

Subjects