As mentioned on the Home Page, the Orkney & Shetland Valuation Joint Board was established in 1996 as part of the reorganisation of local government. It discharges certain statutory functions on behalf of both Orkney and Shetland Islands Councils relating to the preparation, publishing and maintenance of both the Valuation Roll and Council Tax List (Valuation List).

The Board appoints the Assessor who, in addition to his statutory duties relating to the Valuation Roll and Council Tax Valuation List, also provides the Electoral Registration function on behalf of both Island Areas.

The Board normally meets twice a year with its budget meeting taking place in January.

The current membership of the board is as follows:-

	ANNUAL ACCOUNTS
	Annual Accounts (Audited) 2007/08
	Annual Accounts (Audited) 2008/09
	Annual Accounts (Audited) 2009/10
	Annual Accounts (Audited) 2010/11