(b) if paragraph (a) is not applicable--such other apportionment factor as the
Chief Commissioner considers fair and reasonable to reflect the use of the
land for non-residential purposes, subject to subsections (3) and (4).
(3) If
there is no apportionment factor entered in the Register of Land Values in
respect of the land value of the land, and the land is mixed development land
or mixed use land, the Chief Commissioner may request the Valuer-General to
determine the apportionment factor in respect of the land concerned.
(4) If a
request is made under subsection (3)--
(a) the Valuer-General must determine
the apportionment factor concerned and enter it in the Register of Land Values
under the Valuation of Land Act 1916 , and
(b) that apportionment factor is
to be applied in respect of the residential land.
Note : Divisions 5 and 5A
of Part 1B of the Valuation of Land Act 1916 allow objections to be made
against the amount of an apportionment factor.
(5) In this section--
"mixed development land" has the same meaning as in Division 5 of Part 1B of
the Valuation of Land Act 1916 .