The Grampian Assessor & Electoral Registration Officer (ERO) is responsible for valuing non-domestic properties for rating, allocating dwellings to council tax bands and maintaining the Electoral Register.

The Assessor & ERO is employed and funded by the Grampian Valuation Joint Board. The Board is a public body that exists to provide the local taxation service to the three councils within the Grampian area (Aberdeen City, Aberdeenshire and Moray). By agreement with these councils, the Board is also responsible for the appointment and funding of the Electoral Registration Officer.