(1)  Where a mine is situated partly within one valuation district and partly within any other valuation district or valuation districts, the Valuer-General must value the mine as a whole and apportion the valuation between the several valuation districts within which the mine is situated.

(2)  Where any part of a mine is under the sea or tidal waters, that part is to be valued with, and as part of, that mine, notwithstanding that the overlying land and water are not within the boundaries of any valuation district.

(3)  Where any part of a mine is separately let to and occupied by any person for residential, business, grazing or agricultural purposes, that part is, for the purposes of this Act, to be taken to be distinct from the rest of the mine and is to be valued accordingly.