sec.62Valuation of parcel

### sec.62 Valuation of parcel Where the valuer-general causes a parcel to be valued under and subject to the Land Valuation Act 2010 , the parcel shall, notwithstanding the provisions of that or any other Act, be valued as a single parcel of land and as if it were owned by a single owner and, for the purposes of any such valuation and all purposes incidental thereto (including objection to and appeal against a valuation) but not otherwise, the parcel and all improvements thereon shall be deemed to be owned by the body corporate and by no other person. During the period from the registration of a plan and until a valuation of the parcel showing the body corporate as owner becomes effective for rating and taxing purposes the valuation in force during that period is— for the Land Tax Act 2010 , section 29 , taken to be a valuation of the parcel made by the valuer-general; and for the repealed Land Tax Act 1915 , sections 11B and 64 , taken to be a valuation of the parcel made by the valuer-general as if the body corporate were shown on it as the owner. The valuer-general is not for the purposes of the making, levying, imposition, assessment or recovery of rates or taxes referred to in this division, required to make separate valuations of any parts of a parcel otherwise than as if the parcel were owned by a single owner. Notwithstanding the provisions of the Land Valuation Act 2010 , the valuer-general may upon the registration of a plan, cause a valuation of the parcel to be made under and subject to that Act showing the body corporate as owner. s 62 amd 1988 No. 23 s 54 ; 1992 No. 64 s 3 sch 1 ; 2010 No. 15 s 98 sch 3 ; 2010 No. 39 s 325 sch 1 pt 2 (sec.62-ssec.1) Where the valuer-general causes a parcel to be valued under and subject to the Land Valuation Act 2010 , the parcel shall, notwithstanding the provisions of that or any other Act, be valued as a single parcel of land and as if it were owned by a single owner and, for the purposes of any such valuation and all purposes incidental thereto (including objection to and appeal against a valuation) but not otherwise, the parcel and all improvements thereon shall be deemed to be owned by the body corporate and by no other person. (sec.62-ssec.2) During the period from the registration of a plan and until a valuation of the parcel showing the body corporate as owner becomes effective for rating and taxing purposes the valuation in force during that period is— for the Land Tax Act 2010 , section 29 , taken to be a valuation of the parcel made by the valuer-general; and for the repealed Land Tax Act 1915 , sections 11B and 64 , taken to be a valuation of the parcel made by the valuer-general as if the body corporate were shown on it as the owner. (sec.62-ssec.3) The valuer-general is not for the purposes of the making, levying, imposition, assessment or recovery of rates or taxes referred to in this division, required to make separate valuations of any parts of a parcel otherwise than as if the parcel were owned by a single owner. (sec.62-ssec.4) Notwithstanding the provisions of the Land Valuation Act 2010 , the valuer-general may upon the registration of a plan, cause a valuation of the parcel to be made under and subject to that Act showing the body corporate as owner. - (a) for the Land Tax Act 2010 , section 29 , taken to be a valuation of the parcel made by the valuer-general; and - (b) for the repealed Land Tax Act 1915 , sections 11B and 64 , taken to be a valuation of the parcel made by the valuer-general as if the body corporate were shown on it as the owner.