S.L. 123.92 Art. 11Apportionment of transfer value on the basis of an architect’s report.

(1) When a person transfers property which he had acquired by means of separate acquisitions and the transfer value that is to be allocated to each part cannot be determined in accordance with rules 9 and 10, he may produce to the notary receiving the deed a report drawn up by an architect as provided in sub-rule (2).

(2) The architect’s report shall state the area of each part and the proportions of the transfer value to be allocated to each part as provided in sub-rule (4).

(3) For the purpose of sub-rule (2), when the part of the property in question consisted, at the time of the acquisition, of a construction of more than one level, and it has not been demolished, its area shall be the sum total of the surface area of each level. In other cases, the area shall be the surface area of the underlying land.

(4) In the circumstances referred to in this rule, each part of the property shall be deemed to be transferred separately and the value of each deemed separate transfer shall be such proportion of the whole transfer value as is equivalent to the proportion which the area of each part bears to the total area of all the parts.