Founded in 1975, in conjunction with the abolition of the Scottish counties, Scottish Assessors is the successor to the Association of Lands Valuation Assessors of Scotland, founded in 1957, and the Association of Lands Valuation Assessors, founded in 1886.
Scottish Assessors are independent public officials who decide the rateable value of property listed on a local valuation roll. They must be members of the Royal Institution of Chartered Surveyors and work under the umbrella body, the Scottish Assessors Association.