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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Local Government: Municipal Property Rates Act, No. 6 of 2004

Long title


To regulate the power of a municipality to impose rates on property; to exclude certain properties from rating in the national interest; to make provision for municipalities to implement a transparent and fair system of exemptions, reductions and rebates through their rating policies; to make provision for fair and equitable valuation methods of properties; to make provision for an objections and appeals process; to amend the Local Government: Municipal Systems Act, 2000, so as to make further provision for the serving of documents by municipalities; to amend or repeal certain legislation; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PREAMBLE

ARRANGEMENT OF SECTIONS

ARRANGEMENT OF ACT

CHAPTER 1. INTERPRETATION
1. Definitions

CHAPTER 2. RATING
2. Power to levy rates

Part 1: Rates policy
3. Adoption and contents of rates policy
4. Community participation
5. Annual review of rates policy
6. By-laws to give effect to rates policy

Part 2: Levying of rates
7. Rates to be levied on all rateable property
8. Differential rates
9. Properties used for multiple purposes
10. Levying of rates on property in sectional title schemes
11. Amount due for rates
12. Period for which rates may be levied
13. Commencement of rates
14. Promulgation of resolutions levying rates
15. Exemptions, reductions and rebates

Part 3: Limitations on levying of rates
16. Constitutionally impermissible rates
17. Other impermissible rates
18. Exemption of municipalities from provisions of section 17
19. Impermissible differentiation
20. Limits on annual increases of rates
21. Compulsory, phasing-in of certain rates

Part 4: Additional rates
22. Special rating areas

Part 5: Municipal register of properties
23. Register of properties

CHAPTER 3. LIABILITY FOR RATES
24. Property, rates payable by owners
25. Payment of rates on property, in sectional title schemes
26. Method and time of payment
27. Accounts to be furnished
28. Recovery of rates in arrears from tenants and occupiers
29. Recovery of rates from agents

CHAPTER 4. GENERAL VALUATION OF RATEABLE PROPERTY

Part 1: General
30. General valuation and preparation of valuation rolls
31. Date of valuation
32. Commencement and period of validity of valuation rolls

Part 2: Municipal valuers
33. Designation of municipal valuers
34. Functions of municipal valuers
35. Assistant municipal valuers
36. Data-collectors
37. Delegations by municipal valuers
38. Municipal partnerships
39.. Qualifications of municipal valuers
40. Prescribed declaration
41. Inspection of property
42. Access to information
43. Conduct of valuers
44. Protection of information

CHAPTER 5. VALUATION CRITERIA
45. Valuation
46. General basis of valuation
47. Valuation of property in sectional title schemes

CHAPTER 6. VALUATION ROLLS
48. Contents of valuation rolls
49. Public notice of valuation rolls
50. Inspection of, and objections to, valuation rolls
51. Processing of objections
52 Compulsory review of decisions of municipal valuer
53. Notification of outcome of objections and furnishing of reasons
54. Right of appeal
55. Adjustments or additions to valuation rolls

CHAPTER 7. VALUATION APPEAL BOARDS
56. Establishment of valuation appeal boards
57. Functions
58. Composition
59. Disqualifications
60. Term of office
61. Conditions of appointment
62. Conduct of members
63. Termination of membership
64. Alternates
65. Meetings
66. Administrative assistance
67. Procedures
68. Quorums and decisions
69. Decisions affecting valuation rolls
70. Orders as to costs
71. Committees of appeal boards
72. Inspection of property
73. Access to information
74. Protection of information
75. Powers of appeal boards
76. Proceedings by, or against, appeal boards

CHAPTER 8. UPDATING OF VALUATION ROLLS
77. General
78. Supplementary valuations
79. Amendment of valuation rolls

CHAPTER 9. MISCELLANEOUS MATTERS
80. Condonation of non-compliance with time periods
81. Provincial monitoring and reporting [...Title amended by Act 2014_029_028_20140818 - was entitled "Provincial monitoring"]
82. National monitoring and reporting
82A. Reporting to Minister by muncipalities [...inserted by Act 2014_029_029_20140818]
82B. Reporting to Minister by MECs [...inserted by Act 2014_029_029_20140818]
83. Regulations
84. Consultative processes before promulgation of regulations
85. Copyright of valuation rolls and other data
86. Offences
87. Application of Act when in conflict with other laws
88. ... [...repealed by Act 2014_029_031_20140818 - was entitled "Transitional arrangement: Valuation and rating under prior legislation"]
89. ... [...repealed by Act 2014_029_023120140818 - was entitled "Transitional arrangement: Use of existing valuation rolls and supplementary valuation rolls"**]
89A. Transitional arrangements relating to redetermination of municipal boundaries: Use of valuation rolls and supplementary valuation rolls  [...inserted by Act 2014_029_032_20140818]
90. Transitional arrangements relating to redetermination of municipal boundaries: Existing rates policies [...Title amended by Act 2014_029_033_20140818 - was entitled "Transitional arrangement: Existing rates policy"]
91. ... [...repealed by Act 2014_029_034_20140818 - was entitled "Transitional arrangement: Application of section 21"]
92. ... [...repealed by Act 2014_029_034_20140818 - was entitled "Transitional arrangement: Liability of bodies corporate of sectional title schemes"]
93. Transitional arrangement: Special rating areas
93A. Transitional arrangement: Public service infrastructure [...inserted by Act 2014_029_035_20140818]
93B. Transitional arrangement: Differential rates [...inserted by Act 2014_029_035_20140818]
94. Amendment of section 115 of Act 32 of 2000
95. Amendment and repeal of legislation
96. Short title and commencement
Sch. SCHEDULE

Part 1 Laws of the former Province of the Cape of Good Hope

Part 2 Laws of the former Province of Natal

Part 3 Laws of the former Province of the Orange Free State

Part 4 Laws of the former Province of the Transvaal

Part 5 Other laws

Legislation Text Access Point

Versions
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