emergency services levy

Contiguous land are parcels of land which abut (touch) one another or are separated only by certain types of public land where:

• the owner or occupier of all the land concerned is the same;
• all the land is used for the same purpose as defined by the Valuer-General; and
• all the land is contained within the same Emergency Services Area (for example: Regional Area 1).

Pieces of land will be taken to be contiguous if they abut (touch) one another at any point or if they are separated only by:

• a street, road, lane, footway, court, railway, thoroughfare or travelling stock route; or
• a reserve or other similar open space dedicated for public purposes.

Pieces of land will be considered to be separated by intervening land if a line projected at right angles from any point on the boundary of one of them, across the intervening land, would intersect a boundary of the other piece of land.