(2) For the purposes of the valuation and all purposes
incidental to the valuation, including objection to the valuation, the parcel
and all improvements on the parcel are taken to be owned by the
owners corporation and by no other person.
(3) From the registration of a
strata plan until a valuation of the parcel showing the owners corporation as
owner becomes effective for rating and taxing purposes, the valuation in force
is taken to be a valuation of the parcel made by the Valuer-General as if the
owners corporation were shown as owner on that valuation.
(4) The
Valuer-General is not, for the purposes of the making, levying, imposition,
assessment or recovery of rates or taxes, required to make separate valuations
of any parts of a parcel otherwise than if the parcel were owned by a single
owner.