Amends GS 46-10 to provide that commissioners must divide partitioned land into shares based upon the value of the tract(s) irrespective of the quantity of land. Replaces the term “dividends” with “tracts” and allows commissioners to subdivide more valuable tracts, and allot money from the valuable tracts to the tracts of inferior value, to achieve an equitable partition. Adds a subsection (b) to the statute, which provides that owners of land not subject to partition may elect to have adjoining property subject to partition allotted to them. This election may be made in the petition for partition, in the responsive pleading, or by filing for an election prior to the appointment of commissioners. Proper service of the election may be required. Commissioners must provide a basis for denying an election pursuant to GS 46-17.