14BValuations to be made as at 1 July in current valuing year

#### 14B Valuations to be made as at 1 July in current valuing year 14B Valuations to be made as at 1 July in current valuing year > > (1) Land that is valued for the purposes of a general valuation is to be valued as at 1 July in the valuing year in which the valuation takes place. > > > (2) A land value for any year commencing 1 July may be ascertained for a parcel of land even if it did not exist, as at 1 July in that year, in the form in which it exists when its value is ascertained. > > > (3) If any part of the parcel was, as at 1 July in that year, included in another parcel of land for which a value as at that date has been ascertained, the Valuer-General is to reascertain the value of the residue of that other parcel. > > **s 14B:** Ins 2000 No 106, Sch 1 \[14\].