Lanarkshire County Council v. Miller [1916] ScotLR 45 (03 November 1916)

Lanarkshire County Council v. Miller [1916] ScotLR 45 (03 November 1916)

A person not entered in the valuation or assessment roll for the relevant years cannot be made liable for rates for those years, even if he was in actual receipt of rents as heritable creditor in possession. Liability is determined by statutory procedure and the entries in the rolls, which have a degree of finality. The local authority's failure to enter the defender's name or to correct the roll timeously precludes recovery against him.

Citation
[1916] ScotLR 45
Parties
Pursuer: Lanarkshire County Council; Defender: Peter Lindsay Miller
Jurisdiction
Scotland
Judgment Date
03 November 1916
Procedural Posture
Civil / Appeal From Sheriff Court to Court of Session, Inner House, Second Division
Outcome
Appeal refused; action dismissed.
Legal Topics
Rates and Assessments, Liability for Local Taxes, Valuation Roll, Heritable Creditor, Statutory Interpretation
Local Government Law Taxation Law Property Law Rates and Assessments Liability for Local Taxes Valuation Roll Heritable Creditor Statutory Interpretation

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Parties

Lanarkshire County Council

Pursuer

Peter Lindsay Miller

Defender

Procedural Posture

Civil / Appeal From Sheriff Court to Court of Session, Inner House, Second Division

Legal Issues

  1. 1 Whether a heritable creditor in possession, not entered in the valuation or assessment roll, is liable for county rates for prior years when he collected rents under a decree of maills and duties.
  2. 2 Whether the statutory definitions of 'owner' or 'proprietor' require the person in actual receipt of rents to be entered in the roll and thus liable for rates.
  3. 3 Whether the local authority can recover rates from a person not entered in the assessment roll for the relevant years.

Ratio Decidendi

A person not entered in the valuation or assessment roll for the relevant years cannot be made liable for rates for those years, even if he was in actual receipt of rents as heritable creditor in possession. Liability is determined by statutory procedure and the entries in the rolls, which have a degree of finality. The local authority's failure to enter the defender's name or to correct the roll timeously precludes recovery against him.

Court Disposition

Appeal refused; action dismissed.

Orders

  • Sustained the first and second pleas-in-law for the defender.
  • Dismissed the action.