14(1)The rateable value of a dwelling-house at any time shall be ascertained for the purposes of Part I of this Schedule as follows—E+W
(a)if the dwelling-house is a hereditament for which a rateable value is then shown in the valuation list, it shall be that rateable value;
(b)if the dwelling-house forms part only of such a hereditament or consists of or forms part of more than one such hereditament, its rateable value shall be taken to be such value as is found by a proper apportionment or aggregation of the rateable value or values so shown.
(2)Any question arising under this Part of this Schedule as to the proper apportionment or aggregation of any value or values shall be determined by the county court and the decision of that court shall be final.