62MUnutilised value allowance to be reascertained in certain cases

#### 62M Unutilised value allowance to be reascertained in certain cases 62M Unutilised value allowance to be reascertained in certain cases > If the land value of land in respect of which an unutilised value allowance was ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an unutilised value allowance for that land value. > > **s 62M:** Ins 1992 No 84, Sch 1 (19). Am 2000 No 106, Sch 3 \[13\].