(1) The Valuer-General may ascertain an apportionment factor for the land
value of mixed use land, either on his or her own initiative or on the
application of the owner of the land or of a rating or taxing authority.
(2)
An apportionment factor ascertained by the Valuer-General under this Division
is to be entered by the Valuer-General in the Register of Land Values in
respect of the land value to which it relates.
