Valuation joint board

In Scotland, a valuation joint board is a public body that is responsible for property valuations for local tax purposes across multiple council areas.^[1] Each board is made up of a number of members appointed by the local councils in its area.^[2]

The official that is responsible for property valuations is the Assessor. In most areas, the Assessor is also the electoral registration officer, responsible for maintaining the electoral roll.^[1]