| http://www.w3.org/ns/prov#value | - (2) Upon application by an owner of the land or any part of it, the Minister may divide the land into two or more parcels and apportion the current year's property tax and the arrears, including interest and penalties, between the parcels in proportion to the relative value of the parcels at the time the assessment roll was returned for the year in which the application is made.
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