These are records indexed through Ancestry`s World Archives Project where volunteers index the records. As Ancestry describes them:
This is a collection of valuation rolls for the County of Perth, Scotland that run from 1885-1988. The rolls contain more information than the cess or stent rolls, which recorded just the tax portion of the valuation, while the valuation rolls deal solely with the value of the property. The (printed) valuation rolls name the proprietor or tenant, describe or name the property and give an annual rental value.
The valuation rolls do have some peculiarities, though. Until 1884, tenants or occupiers with a lease less than one year or value of less than £4 per annum were omitted. Street naming and numbering also didn’t come into prevalence until 1930, which makes it difficult to identify some properties.
The valuation rolls contain:
Description of property
Yearly rent or value