26Where lands are to be included in one valuation

#### 26 Where lands are to be included in one valuation 26 Where lands are to be included in one valuation > > (1) Where several parcels of land adjoin, are owned by the same person, and where no part is leased, they shall be included in one valuation, unless the Valuer-General otherwise directs: Provided that any such parcels of land shall be valued separately if buildings are erected thereon which are obviously adapted to separate occupation. > > > (2) Where several parcels of land adjoin, are owned by the same person and are all let to one person, they shall be included in one valuation, unless the Valuer-General otherwise directs. > > > (3) This section does not apply to land which is required, by section 27B, to be separately valued or included in one valuation. > > **s 26:** Am 1973 No 13, sec 2 (j); 1980 No 137, sec 3 (1); 1989 No 156, Sch 1 (4).