Queensland Consolidated Acts

LAND VALUATION ACT 2010 - SECT 57

57 Adjoining lots—general

(1) Adjoining lots must be included in the same valuation if—

(a) they are owned by the same person; and

(b) either—

(i) no part of the lots is leased; or

(ii) all of the lots are leased to the same person.

(2) However, subsection (1) applies only if either—

(a) not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or

(b) if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.

(3) In this section—

"lease" does not include a sublease.