### sec.61 Lots separately leased Subsection (2) applies if— the designated area consists of lots all of which are owned by the same person; but 1 or more of the lots are leased by the owner to 1 or more other persons. Subject to division 3 , there must be separate valuations for each of the lots leased. (sec.61-ssec.1) Subsection (2) applies if— the designated area consists of lots all of which are owned by the same person; but 1 or more of the lots are leased by the owner to 1 or more other persons. (sec.61-ssec.2) Subject to division 3 , there must be separate valuations for each of the lots leased. - (a) the designated area consists of lots all of which are owned by the same person; but - (b) 1 or more of the lots are leased by the owner to 1 or more other persons.

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Section sec.61 - Land Valuation Act 2010 - Lots separately leased — Zoe