Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) Subject to this section, the Valuer-General shall make a separate valuation of every parcel of ratable land.
(2) Where several parcels of adjoining land of the same tenure are owned by the same person and:
(a) no part of those parcels of land is leased by the owner to any person; or
(b) all the parcels of land are leased by the owner to the same person,
the Valuer-General may include all the parcels of land in the one valuation.
(3) Subsection (2) does not apply to or in relation to a parcel of land that is capable of separate ownership and on which there is erected a building that is adapted to separate occupation.
(4) For the purposes of this section, parcels of land that are separated by a public road shall not be deemed to adjoin one another.