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The Council owns and leases a portfolio of operational and non-operational properties. These must be valued in accordance with the requirements of the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom ('the Code').
Some properties are valued annually and all properties must be valued at least once every 5 years. The valuations are required for the Council's Asset Register and Statement of Accounts and the valuation date is 31 March.
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