rty, land tax is calculated on the total site value of all properties owned. (For examples of calculation of land tax, see <a href="#Single">single and multiple holding tax</a>).</p>
      <p><strong>What are the Land Tax Rates?<a name="rates"></a></strong></p>
      <p>Land tax is  calculated according to the following:</p>      
      <table width="80%" border="0" cellpadding="2" summary="Table of Land Tax rates">
        <caption align="left">
          <span class="style1">Rates effective from 1/7/