61.—(1) If a relevant property is situated partly in one rating authority area and partly in another rating authority area or areas, the Commissioner may, if he or she considers appropriate to do so, treat the property, for the purposes of this Act (including for the purposes of subsection (2)), as if the property—

(a) were situate in such one of those areas as he or she determines, or

(b) in case the property is situate in more than 2 such areas (without prejudice to the power to treat it in the manner provided for by paragraph (a)), were situate in such lesser number of areas than it is in fact situate as he or she determines.

(2) In relation to relevant property that is situate in 2 or more rating authority areas, the Commissioner shall apportion between each of the rating authorities concerned the value of the property determined under this Act in such manner as he or she considers appropriate and so much of that value as is so apportioned to each such authority shall, accordingly, be the value of the part of the property situate in the area of the authority.

(3) Any provision of this Act conferring a power to issue a valuation certificate or a new valuation certificate shall, in relation to property that is the subject of an apportionment under subsection (2), be construed as requiring that there be issued, on the occasion of the power being exercised, a separate such certificate to each rating authority in respect of which that apportionment is made.

(4) The value of the property which is stated in such a certificate shall be the value of the property as provided for in the apportionment under subsection (2).