16Adjoining lands: How valued

16 Adjoining lands: How valued

(1)  Where –

(a) several parcels of land adjoin, are owned by the same person and are of the same class of tenure; and

(b) no part of those parcels of land is leased to any person –

those several parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation.

(2)  Where several parcels of land –

(a) adjoin, are owned by the same person and are of the same class of tenure; and

(b) are all leased to the same person –

those several parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation.

(3)  Where several parcels of land –

(a) adjoin; and

(b) are owned by the same person –

but are not of the same class of tenure or are separately leased to different persons, those parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation and the assessed annual value is to be apportioned in accordance with section 11(3)(c) .