ABSTRACT
This chapter introduces the assessment or valuation for council tax of domestic property — essentially houses and flats and other accommodation. It explains the measurement of dwellings for council tax. The chapter identifies the problems associated with the analysis of transactions. It seems that there are at least two basic kinds of approach to assessment or valuation of houses, flats and other dwellings for council tax purposes. They are: the listing officer's appraisals for the original banding and subsequent bandings for the council tax valuation lists, and the valuations before or following a proposal which are undertaken by the listing officer or a valuer in the private sector. The Valuation Office Agency has a vast database of information on individual dwellings and other properties which are the subject of council tax, including composite property. Power of entry for valuation purposes is afforded to the valuation officer by section 26 of the Local Government Finance Act 1992.
