47. Record-of-rights and annual records for groups of estates
(1)
The Financial Commissioner may direct that a record-of-rights be made for any group of neighboring estates instead of separately for each of the estates.
(2)
The provisions of this Chapter with respect to a record-of-rights and annual record for and estate shall then, so far as they can be made applicable, apply to a record-of-rights and annual record for a group of estates.