Valuation Act, 2001

Unit of valuation.

17.—(1) Subject to subsection (2) and section 53 , where a valuation falls to be made under this Act of relevant properties, each separate relevant property shall be valued separately and entered as a separate item in the relevant valuation list.

(2) Notwithstanding subsection (1), for the purposes of any valuation falling to be made under this Act, an officer may, if he or she thinks it proper to do so having regard to the circumstances of the matter—

(a) value or cause to be valued contiguous relevant properties that are occupied by one person as a single relevant property even though those properties are held under different titles, and

(b) if a relevant property comprises 2 or more parts capable of being occupied separately, value or cause to be valued the several parts as separate relevant properties even though those parts are occupied by the one person,

and where the officer so values or causes to be so valued relevant properties or parts of a relevant property, the relevant properties or parts shall be treated as a single relevant property or, as the case may be, separate relevant properties for all the other purposes of this Act.

(3) In subsection (2) “officer” means a valuation manager or a revision officer.