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)](#GS11@Gs3@Hpc@EN) .