(1) Where those several parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation.(a) several parcels of land adjoin, are owned by the same person and are of the same class of tenure; and(b) no part of those parcels of land is leased to any person (2) Where several parcels of land those several parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation.(a) adjoin, are owned by the same person and are of the same class of tenure; and(b) are all leased to the same person (3) Where several parcels of land but are not of the same class of tenure or are separately leased to different persons, those parcels of land are, unless the Valuer-General otherwise determines, to be included in the one valuation and the assessed annual value is to be apportioned in accordance with section 11(3)(c) .(a) adjoin; and(b) are owned by the same person