(1) An allotment is a lot or part of a lot for which the Corporation proposes to make a separate assessment and imposition of rates.
(2) The Corporation may only divide a lot that is subject to the same ownership into separate allotments if:
(a) the allotments are subject to separate occupation; or
(b) the allotments fall within different zones; or
(c) there is some other good reason for dividing the lot into separate allotments.
Example for subsection (2)(a)
If a lot comprises a block of flats and the flats are owned by one person but separately occupied, the Corporation could either:
(a) treat the block of flats as a single allotment and impose rates on the block as a whole; or
(b) treat each flat as a separate allotment and impose rates on each flat.
(3) In this section:
"lot", see section 4 of the Land Title Act 2000 .
"zone", see section 3(1) of the Planning Act 1999 .