8B—Aggregation of land
(1) Except as
otherwise provided by this Act, land tax is calculated on the basis of the
aggregate taxable value of all land owned by the taxpayer.
(2) If a taxpayer is
liable to pay land tax in respect of land included in more than 1 land tax
assessment, the land tax is (subject to any additional levy that affects
portion only of that land) apportioned to and chargeable on the land included
in the various assessments in the proportions that the taxable value of the
land included in each separate assessment bears to the aggregate taxable value
of all the land.