sec.57Adjoining lots—general

### sec.57 Adjoining lots—general Adjoining lots must be included in the same valuation if— they are owned by the same person; and either— no part of the lots is leased; or all of the lots are leased to the same person. However, subsection (1) applies only if either— not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit. In this section— lease does not include a sublease. (sec.57-ssec.1) Adjoining lots must be included in the same valuation if— they are owned by the same person; and either— no part of the lots is leased; or all of the lots are leased to the same person. (sec.57-ssec.2) However, subsection (1) applies only if either— not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit. (sec.57-ssec.3) In this section— lease does not include a sublease. - (a) they are owned by the same person; and - (b) either— (i) no part of the lots is leased; or (ii) all of the lots are leased to the same person. - (i) no part of the lots is leased; or - (ii) all of the lots are leased to the same person. - (i) no part of the lots is leased; or - (ii) all of the lots are leased to the same person. - (a) not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or - (b) if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.