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s 59

Non-adjoining farming lots

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Chapter 2Valuations
Part 3Land to be included in valuations
Division 3Combined valuations

59 Non-adjoining farming lots

Lots that do not join each other must be included in the same valuation if—

(a)

the lots are worked as 1 business unit and used only for farming; and

(b)

the lots are owned by the same person; and

(c)

if the lots are leased—they are all leased to the same person.

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