s 7

What is the value of land

In force

The value of land is as follows, as affected by any other relevant provision of this chapter—

(a)

for non-rural land—its site value;

(b)

for rural land—its unimproved value.

Note—

See, however, chapter 10, part 4, division 1 (Offset for change to particular site values for non-rural land).

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