28Land or stratum in two or more districts

#### 28 Land or stratum in two or more districts 28 Land or stratum in two or more districts > > (1) If different parts of any land or stratum in respect of which one valuation would otherwise be made under this Act are situated in different districts, the value of the land or stratum is to be apportioned so as to show the value of each part. > > > (2) The value of each part is to bear the same proportion to the value of the whole as the area of each part bears to the area of the whole. > > **s 28:** Subst 2006 No 38, Sch 1 \[9\].