ortionment of land tax amongst taxable properties within an ownership.</p>
      <p>Single holding tax refers to the calculation of land tax where there is only one taxable property in the ownership (see example below):</p>
      <table width="80%" border="0" cellpadding="2" summary="Table showing example of only one non-exempt land holding">
        
        </caption>
        <tr>
          <th scope="col">Example - only one non-exempt land holding </th>
        </tr>
        <tr>
          <td b