Land to be included in the one valuation
14 Land to be included in the one valuation
Subject to this section, the Valuer-General shall make a separate valuation of every parcel of ratable land.
Where several parcels of adjoining land of the same tenure are owned by the same person and:
no part of those parcels of land is leased by the owner to any person; or
all the parcels of land are leased by the owner to the same person,
the Valuer-General may include all the parcels of land in the one valuation.
Subsection (2) does not apply to or in relation to a parcel of land that is capable of separate ownership and on which there is erected a building that is adapted to separate occupation.
For the purposes of this section, parcels of land that are separated by a public road shall not be deemed to adjoin one another.
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