140. Assessment in case of land or building being amalgamated.
- If any land or building, bearing two or more Municipal numbers, or portions thereof be amalgamated into one or more new premises, the Municipality shall assess them on amalgamation after assigning to them one or more numbers, as the case may be :Provided that no assessment on amalgamation of premises shall be made by the Municipality unless there is cause for the revaluation of any such premises, except on an application being made to it by the owner or owners thereof, in which case such assessment, if made, shall remain in force for the unexpired period of valuation :Provided further that the total assessment on amalgamation shall not be greater than the sum of the previous assessment of the several premises amalgamated.
