225Allotments

225 Allotments (1) An allotment is a parcel of land or part of a parcel of land for which a council proposes to make a separate assessment of rates. (2) A parcel of land includes the following: (a) a unit or lot created by registration of a plan under the Real Property (Unit Titles) Act 1975 or the Unit Titles Act 1975; (b) a unit created by the registration of a unit title scheme under the Unit Title Schemes Act 2009. (3) A council may only divide a parcel of land that is subject to the same ownership into separate allotments if: (a) the allotments are subject to separate occupation; or (b) the allotments fall within different zones; or (c) there is some other good reason for disaggregating the parcel into separate allotments. Example for subsection (3) If land consists of a block of flats in the same ownership but separately occupied, the council could either treat the block of flats as a single allotment and determine rates for the whole, or disaggregate it into the separate flats and determine rates for each flat. parcel of land, see section 4 of the Valuation of Land Act 1963.