14YHow apportionment factor is determined

#### 14Y How apportionment factor is determined 14Y How apportionment factor is determined > > (1) The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is non-residential land bears to the rental value of the mixed development land as a whole. > > > (2) Rental values are to be ascertained in relation to a rating or taxing authority— > > > > > (a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed development land, and > > > > > (b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority. > > **pt 1B, div 5 (ss 14X–14AA):** Ins 2000 No 106, Sch 1 \[14\].