18Lands to be separately valued in certain cases

### 18 Lands to be separately valued in certain cases > > (1)  [*\[Section 18 Subsection (1) amended by No. 39 of 2006, s. 12, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-039#GS12@EN) Subject to [sections 16](#GS16@EN) and [17](#GS17@EN) , where any part of any land included in one valuation is transferred, conveyed or compulsorily acquired, supplementary valuations are to be made of the part transferred, conveyed or compulsorily acquired and of the part remaining. > > > (2)  Where part only of the land included in one valuation is subject to a particular rate or tax, the valuation is to be apportioned so as to show separately the value of that part which is subject to the particular rate or tax. > > > (3)  Where any land, in respect of which one valuation would otherwise be made under this Act, is situated partly in one valuation district and partly in another valuation district or is rateable as to part only, the parts which are in the separate valuation districts or the part that is rateable, as the case may be, is to be separately valued.