Valuation
Sheriff officers should value any goods at the price they are likely to fetch if sold on the open market.
1s51 DAA(S)A 2002 If the sheriff officer considers it appropriate, they can arrange for an attached article to be valued by a professional valuer or other suitably skilled person.
If the goods are valued at a different value than the sheriff officer, the client is notified of the valuer’s price.
2s54(3) DAA(S)A 2002 This is often happens when paintings or jewellery are attached, and the sheriff officer is unsure of the value.