sec.45Application of sdiv 2

### sec.45 Application of sdiv 2 This subdivision applies for deciding the value of land used only as a single dwelling house or for farming. For this section, land is not used only for a single dwelling house or for farming if— the land is divided into individual lots; and there is evidence, including advertising or actual sales, of an intention to sell the individual lots. (sec.45-ssec.1) This subdivision applies for deciding the value of land used only as a single dwelling house or for farming. (sec.45-ssec.2) For this section, land is not used only for a single dwelling house or for farming if— the land is divided into individual lots; and there is evidence, including advertising or actual sales, of an intention to sell the individual lots. - (a) the land is divided into individual lots; and - (b) there is evidence, including advertising or actual sales, of an intention to sell the individual lots.