158ARates and charges to be levied on each occupancy

158A Rates and charges to be levied on each occupancy (1) If the Council levies a rate or charge on any land, the Council must separately levy that rate or charge in respect of each portion of that land for which the Council has a separate valuation. (2) If a valuation treats as a single rateable entity land that is owned separately by 2 or more people, a Council may apportion any rates or charges that apply to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.