Section 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.

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