Apportionment and amalgamation of valuations
43 Apportionment and amalgamation of valuations
Where—
a valuation, as at the base date, of any land (in this subsection referred to as a portion) is required for the purposes of this Act, and
a valuation, as at that date, has been made of land (in this subsection referred to as the whole parcel) of which that portion forms part,
the Valuer-General shall, notwithstanding any other provision of this Act, make the required valuation of that portion by assigning to it a value equal to an amount that bears to the base date valuation of the whole parcel the same proportion as the valuation, as at the base date, of that portion (regarded as being part of the whole parcel) bears to the base date valuation of the whole parcel.
Where—
a valuation, as at the base date, of any land (in this subsection referred to as an amalgamated parcel) is required for the purposes of this Act, and
a valuation, as at that date, has been made of parcels of land that comprise the whole of the amalgamated parcel,
the Valuer-General shall, notwithstanding any other provision of this Act, make the required valuation of the amalgamated parcel by assigning to it a value equal to the sum of the valuations of the parcels referred to in paragraph (b).
Where any parcel of land referred to in paragraph (b) of subsection (2) is part of land in respect of which a valuation, as at the base date, has been made, the Valuer-General may, for the purpose of making a valuation of the amalgamated parcel as referred to in paragraph (a) of that subsection, make a valuation of that part in accordance with subsection (1).
Where—
a valuation of any land (in this subsection referred to as a portion), as at the final date referred to in subsection (2) of section 10 and applicable to that land, is required for the purposes of this Act, and
a valuation, as at that date, has been made of land (in this subsection referred to as the whole parcel) of which that portion forms part,
the Valuer-General shall, notwithstanding any other provision of this Act, make the required valuation of that portion by assigning to it a value equal to an amount that bears to the valuation referred to in paragraph (b) the same proportion as the valuation, as at that final date, of that portion (regarded as being part of the whole parcel) bears to the valuation so referred to.
Notwithstanding any other provision of this Part, no objection or appeal, on the ground that the value assigned is too high or too low, shall be allowed against a valuation purporting to have been made in accordance with subsection (1), (2) or (4) except on the ground that the value assigned is too high or too low by reason that the Valuer-General, in making the valuation, has not complied with the provisions of such of those subsections as is applicable to the making of the valuation.
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