 to each taxable property within the ownership. The total land tax payable is therefore apportioned amongst each of the taxable properties in the ownership based on their value as a proportion of the total site value of the ownership. (see example below):</p>
      <table width="80%" border="0" cellpadding="2" summary="Table of example of more than one non-exempt land holding">
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          <th scope="col">Example - more than one non-exempt land holding </th>
        </tr>
        <tr>
     