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The London County Council's housing work was administered by the Housing and Public Health Committee. The Valuer, with the Valuation Department, was responsible for the acquisition of property and maintenance and management of the Council's dwellings.
The principles underlying the rating and valuation system of London were the same as those for the rest of England and Wales, but minor differences did exist. A notable feature of rating and valuation leglislation had been the attempt to secure greater uniformity between the capital and the rest of the country. Thus the system of quinquennial valuation lists, which operated in London under the Valuation (Metropolis) Act 1869, was applied to the rest of England and Wales by the Rating and Valuation Act of 1925.
Since 1870 valuation lists were compiled every five years. The first step in their formation was for the rating authority - after 1899 the rating authorities within the London County Council area comprised the 28 metropolitan boroughs, the City of London and the Inner and Middle Temples, 31 in all - to obtain a return from occupiers of the particulars of hereditaments they occupied. The gross and rateable values of these properties were then forwarded to the local assessment committees who heard objections to the valuations and revised the lists as they saw fit. Appeals against the findings of the committees were heard at quarter sessions and special assessment sessions. A strict procedural timetable was laid down by the Valuation (Metropolis) Act, 1869, as the valuation list came into force on the 6 April of the following year.
Alterations in the value of hereditaments during the quinquennial period were entered into one of two other lists:-
(1) A supplemental list compiled annually by each rating authority, containing all changes during the preceeding twelve months.
(2) A provisional list made at any time the value of hereditaments increased or decreased.
The Local Government Act, 1948, transferred the task of preparing the valuation lists to the Commissioners of Inland Revenue.