Local Government Municipal Property Rates Act

4 No. 26357 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 2. Power to levy rates CHAPTER 2 RATING Part 1: Rates policy 3. 4. 5. 6. Adoption and contents of rates policy Community participation Annual review of rates policy By-laws to give effect to rates policy 7 . x. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. Part 2: Levying of rates Rates to be levied on all rateable property Differential rates Properties used for multiple purposes Levying of rates on property in sectional title schemes Amount due for rates Period for which rates may be levied Commencement of rates Promulgation of resolutions levying rates Exemptions, reductions and rebates Part 3: Limitations on levying of rates Constitutionally impermissible rates Other impermissible rates Exemption of municipalities from provisions of section 17 Impermissible differentiation Limits on annual increases of rates 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. 25. 26. 27. 28. 29. Property rates payable by owners Payment of rates on property in sectional title schemes Method and time of payment Accounts to be furnished Recovery of rates in arrears from tenants and occupiers Recovery of rates from agents 5 10 15 20 25 30 15 6 No. 26357 Act No. 6,2004 GOVERNMENT GAZElTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 CHAPTER 4 GENERAL VALUATION OF RATEABLE PROPERTY Part 1: General 30. 31. 32. General valuation and preparation of valuation rolls Date of valuation Commencement and period of validity of valuation rolls Part 2: Municipal valuers 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. Designation of municipal valuers Functions of municipal valuers Assistant municipal valuers Data-collectors Delegations by municipal valuers Municipal partnerships Qualifications of municipal valuers Prescribed declaration Inspection of property Access to information Conduct of valuers Protection of information CHAPTER 5 VALUATION CRITERIA 45. 46. 47. Valuation General basis of valuation Valuation of property in sectional title schemes CHAPTER 6 VALUATION ROLLS 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. Contents of valuation rolls Public notice of valuation rolls Inspection of, and objections to, valuation rolls Processing of objections Compulsory review of decisions of municipal valuer Notification of outcome of objections and furnishing of reasons Right of appeal Adjustments or additions to valuation rolls CHAPTER 7 VALUATION APPEAL BOARDS Establishment of valuation appeal boards Functions Composition Disqualifications Term of office Conditions of appointment Conduct of members Termination of membership Alternates 5 10 15 20 25 30 3 5 40 45 8 No. 26357 Act No. 6;2004 GOVERNMENT GAZETTE, 17 MAY 2004 - LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 ~ ~~ - 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. Meetings Administrative assistance Procedures Quorums and decisions Decisions affecting valuation rolls Orders as to costs Committees of appeal boards Inspection of property Access to information Protection of information Powers of appeal boards Proceedings by, or against, appeal boards CHAPTER 8 UPDATING OF VALUATION ROLLS 77. 78. 79. General Supplementary valuations Amendment of valuation rolls CHAPTER 9 MISCELLANEOUS MATTERS 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. data rolls Condonation of non-compliance with time periods Provincial monitoring National monitoring and reporting Regulations Consultative processes before promulgation of regulations Copyright of valuation other and Offences Application of Act when in conflict with other laws Transitional arrangement: Valuation and rating under prior legislation Transitional arrangement: Use of existing valuation rolls and supplementary valuation Transitional arrangement: Existing rates policy Transitional arrangement: Application of section 21 Transitional arrangement: Liability schemes Transitional Special arrangement: Amendment of section 115 of Act 32 of 2000 Amendment and repeal of legislation Short title and commencement of bodies corporate of sectional title areas rating rolls 30 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 CHAPTER 1 INTERPRETATION Definitions 1. (1) In this Act, unless the context indicates otherwise- “agent”, in relation to the owner of a property, means a person appointed by the owner of the property- 50 5 10 15 20 25 35 40 45 10 No. 26357 Act No. 6,2004 ’ GAZETTE, GOVERNMENT 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (a) to receive rental or other payments in respect of the property on behalf of the owner; or (b) to make payments in respect of the property on behalf of the owner; “agricultural purpose”. in relation to the use of a property, excludes the use (of a property for the purpose of eco-tourism or for the trading in or hunting of game; “annually” means once every financial year; “appeal board”means a valuation appeal board established in terms of section 56; “assistant municipal valuer” means a person designated as an assistant municipal valuer in terms of section 35(1) or (2); “category” - (a) in relation to property, means a category of properties determined in terms of (b) section 8; and in relation to owners of properties, means a category of owners determined in terms of section 15(2); 5 10 “data-collector” means a person designated as a data-collector in terms of section 15 36; “date of valuation” means the date determined by a municipality section 3 1 (1); “district management area” means a part of a district municipality which in terms of section 6 of the Municipal Structures Act has no local municipality and is 20 governed by that municipality alone; “district municipality” means a municipality that has municipal executive ,and legislative authority in an area that includes more than one municipality, and which is described in section 155(1) of the Constitution as a category C municipality; “effective date”- (a) in relation to a valuation roll, means the date on which the valuation roll takes in terms of 25 effect in terms of section 32(1); or (b) in relation to a supplementary valuation roll, means the date on which a supplementary valuation roll takes effect in terms of section 78(2)(b); “exclusion”, in relation to a municipality’s rating power, means a that power as provided for in section 17; “exemption”, in relation to the payment of a rate, means an exemption granted by a municipality in terms of section 15; “financial year” means the period starting from 1 July in a year to 30 June the next yeir; “Income Tax Act” means the Income Tax Act, 1962 (Act No. 58 of 1962); “land reform beneficiary”, in relation to a property, meins a person who- (a) acquired the property through- restriction of 30 35 (i) the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993); or the Restitution of Land Rights Act,, 1994 (Act NO. 22 of 1994); (b) holds the property subject to the Communal Property Associations Act, 1996 (ii) 40 (Act No. 28 of 1996); or (c) holds or acquires the property in terms of such other land tenure reform legislation as may pursuant to section 25(6) and enacted after this Act has taken effect; (7) of the Constitution be 45 “land tenure right” means an old order right or a new order right as defined in section 1 of the Communal Land Rights Act, 2004; “local community”, in relation to a municipality- ( a ) means (i) (ii) of persons comprising- the residents of the municipality; the ratepayers of the municipality; that body 50 12 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (iii) any civic organisations and non-governmental, private sector or labour organisations or bodies which are involved municipality; and in local affairs within Ithe (iv) visitors and other people residing outside the municipality who, because of their presence in the municipality, make use of services or facilities provided by the municipality; and 5 ( b ) includes, more specifically, the poor and other disadvantaged sections of such body of persons; 10 of the property in relation to a property, means the value “local municipality” means a municipality that shares municipal executive and legislative authority in its area with a district municipality within whose area it falls, and which is described in section 155(1) of the Constitution as a category B municipality; “market value”, determined in accordance with section 46; “MEC for local government” means the member of the Executive Council of a 15 province who is responsible for local government in that province; “metropolitan municipality” means a municipality that has exclusive executive and legislative authority in its area, and which is described in section 155 (1) of the Constitution as a category A municipality; “Minister” means the Cabinet member responsible for “multiple purposes”, in relation to a property, means the use of a property for more than one purpose; “municipal council” or “council” means a municipal council referred section 18 of the Municipal Structures Act; “Municipal Finance Management Act” means the Local Government: Munici- 25 pal Finance Management Act, 2003 (Act No. 56 of 2003); “municipality”- (a) as a corporate entity, means a municipality described in section local government; 2 of the to in 20 (Act 1998 Municipal Systems Act; and ( b ) as a geographical area, means a municipal area demarcated in terms of the 30 No. 117 of 1998); Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998); in terms of section 82 of the “municipal manager” means a person appointed Municipal Structures Act; “Municipal Structures Act” means the Local Government: Municipal Structures Act, “Municipal Systems Act” means the Local Government: Municipal Systems Asct, 2000 (Act No. 32 of 2000); “municipal valuer” or “valuer of a municipality” means a person designated as a municipal valuer in terms of section 33( 1); “newly rateable property” means any rateable property on which property rates 40 were not levied before the end Act took effect, excluding- (a) a property which was incorrectly omitted from a valuation this of the financial year preceding the date on which roll and for thlat 35 reason was not rated before that date; and (b) a property identified by the Minister by notice in the Gazette where tine 45 phasing-in of a rate is not justified; “occupier”, in relation to a property, means a person property, whether or not that person has a right to occupy the property; “organ of state” means an organ of state as defined in section 239 Constitution; in actual occupation of a of the 50 14 No. 26351 Act No. 6, 2004 GOVERNMENT GAZETIT, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 66 owner”- (a) in relation to a property referred “property”, means a person registered; to in paragraph (a) of the definition of in whose name ownership of the property is ( b ) in relation to a right referred to in paragraph (b) of the definition “property”, means a person in whose name the right is registered; of 5 (c) in relation to a land tenure right referred to in paragraph ( c ) of the definition is registered or to of “property”, means a person in whose name the right whom it was granted in terms of legislation; or (d) in relation to public service infrastructure referred to in paragraph (d) of the 10 definition of “property”, means the organ of state which owns or controls that public service infrastructure as envisaged in the controlled”, definition of “publicly provided that a person mentioned below may regarded by a municipality as the owner of a property in the following cases: (i) A trustee, in the case of a property in a trust excluding state trust land; (ii) an executor or administrator, in the case of a property in a deceased estate; (iii) a trustee or liquidator, in the case of a property in an insolvent estate or in for the purposes of this Act be 15 liquidation; (iv) a judicial manager, in the case of a property in the estate of a person und.er 20 judicial management; (v) a curator, in the case of a property in the estate of a person under curatorship; (vi) a person in whose name a usufruct or other personal servitude is registered, in the case of a property that is subject to a usufruct or other personal servitude; (vii) a lessee, in the case of a property municipality and is leased by it; or that is registered in the name of a 25 (viii) a buyer, in the case of a property that was sold by a municipality and of which possession was given to the buyer pending registration of ownership in the name of the buyer; “permitted use”, in relation to a property, means the limited purposes for which 30 the property may be used in terms of - (a) any restrictions imposed by - (i) a condition of title; (ii) a provision of a town planning or land use scheme; or (iii) any legislation applicable to any specific property or properties; or 35 (b) any alleviation of any such restrictions; “person” includes an organ of state; “prescribe” means prescribe by regulation in terms of section 83; << property” means- ( a ) immovable property registered in the name of a person, including, in the case 40 of a sectional title scheme, a sectional title unit registered in the name of a person; (b) a right registered against immovable property in the name of a person, excluding a mortgage bond registered against the property; ( c ) a land tenure right registered in the name of a person or granted to a person in 45 terms of legislation; or (d) public service infrastructure; “property register” means a to in section 23; “protected area” means an area that is or has to be listed in the register referreld to in section 10 of the Act; Protected Areas register of properties referred so 16 - No. 26357 - Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2.004 - LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 “Protected Areas Act” means the National Environmental Management: Pro- tected Areas Act, 2003; “publicly controlled” means owned by or otherwise under the control of an organ of state, including - (a) a public entity listed in the Public Finance Management Act, 1999 (Act No. 1 5 of 1999); ( b ) a municipality; or (c) a municipal entity as defined in the Municipal Systems Act; “public service infrastructure” means publicly controlled infrastructure of the following ( a ) national, provincial or other public roads on which goods, services or labour kinds: 10 move across a municipal boundary; ( b ) water or sewer pipes, ducts or other conduits, dams, water supply reservoixs, water treatment plants or water pumps forming part scheme of a water or sewer (c) power stations, power substations or power lines forming part of an electricity scheme serving the public; fuel plants or (d) gas or liquid refineries or pipelines for gas or liquid fuels, forming part of a scheme for transporting such fuels; 15 public; the serving ( e ) railway lines forming national of a part (f) communication towers, masts, exchanges railway system; or lines forming part of a 20 communications system serving the public; (g) runways or aprons at national or provincial airports; ( h ) breakwaters, sea walls, channels, basins, quay walls, jetties, roads, railway or infrastructure used for the provision of water, lights, power, sewerage or 25 similar services of ports, or navigational aids comprising lighthouses, radio navigational aids, buoys, beacons or any other device or system used to assist the safe and efficient navigation of vessels; ( i ) any other publicly controlled infrastructure as may be prescribed; or (j) rights of way, easements or servitudes in connection with infrastructure 30 mentioned in paragraphs (a) to (i); “rate” means a municipal rate on property envisaged in section 229( ] ) ( a ) of tlne Constitution; “rateable property” means property on which a municipality may in terms section 2 levy a rate, excluding property fully excluded from the levying of rates in 35 terms of section 17; “rebate”, in relation to a rate payable on a property, means a discount granted in terms of section 15 on the amount of the rate payable on the property; “reduction”, in relation to a rate payable on a property, means the lowering terms of section 15 of the amount for which the property was valued and the rating 40 of the property at that lower amount; 6 6 register”- (a) means to record in a register in terms of- in of (i) the Deeds Registries Act, 1937 (Act No. 47 of 1937); or (ii) the Mining Titles Registration Act, 1967 (Act No. 16 of 1967); and ( b ) includes any other formal act in terms of any other legislation to record- (i) a right to use land for or in connection with mining purposes; or (ii) a land tenure right; 45 “residential property” means a property included in a valuation roll in terms of section 48 (2) (bj as residential; 50 18 No. 26357 ~~ ~ ~~ Art No. 6,2004 .. GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 “Sectional Titles Act” means the Sectional Titles Act, 1986 (Act No. 95 of 1986); in section 1 of the Sectional “sectional title scheme” means a scheme defined Titles Act; “sectional title unit” means a unit defined in section 1 of the Sectional Titles Act; “specified public benefit activity” means an activity listed in item 1 (welfare and humanitarian), item 2 (health care) and item 4 (education and development) of Part 1 of the Ninth Schedule to the Income Tax Act; “state trust land” means land owned by the state- ( a ) in trust for persons communally inhabiting the land in terms of a traditional tenure; system of land 5 10 (b) over which land tenure rights were registered or granted; or (c) which is earmarked for disposal in terms of the Restitution of Land Rights Act, 1994 (Act No. 22 of 1994); “this Act” includes regulations made in terms of section 83. (2) In this Act, a word or expression derived from a word or expression defined in 15 subsection (1) has a corresponding meaning unless the context indicates meaning is intended. that another CHAPTER 2 RATING Power to levy rates 20 2. (1) A metropolitan or local municipality may levy a rate on property in its area. (2) ( a ) A district municipality may not levy a rate on property except on property in a district management area within the municipality. ( h ) Any reference in this Act to the area of a municipality must, in the case of a district municipality, be read as a reference to a district management area within the district 25 municipality. (3) A municipality must exercise its power to levy a rate on property subject to- ( a ) section 229 and any other applicable provisions of the Constitution; ( b ) the provisions of this Act; and terms the rates policy in it adopt must (c) of section 3. 30 Adoption and contents of rates policy Part I: Rates policy 3. (1) The council of a municipality must adopt a policy consistent with this Act on the levying of rates on rateable property in the municipality. (2) A rates policy adopted in terms of subsection (1) takes effect on the effective date 35 of the first valuation roll prepared by the municipality in terms of this Act, and must accompany the municipality’s budget for the financial year concerned when the budget is tabled in the municipal council in terms of section 16(2) of the Municipal Finance Management Act. (3) A rates policy must- (a) treat persons liable for rates equitably; ( b ) determine the criteria to be applied by the municipality if it- 40 levies different rates for different categories of properties; (i) (ii) exempts a specific category of owners of properties, or the owners of a specific category of properties, from payment properties; of a rate on their 45 (iii) grants to a specific category of owners of properties, or to the owners of a specific category of properties, a rebate on or a reduction in the rate payable in respect of their properties; or increases (iv) 50 (c) determine, or provide criteria for the determination of - (i) categories of properties for the purpose contemplated in paragraph (bj(i); and of levying different rates a s (ii) categories of owners of properties, or categories of properties, for the purpose of granting exemptions, rebates and reductions as contemplated 55 in paragraph (b)(ii) or (iii); rates; 20 No. 26357 GOVERNMENT GAZETTE, 17 MAY 2004 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 the determine how the municipality’s powers in terms of section 9(1) must be exercised in relation to properties used for multiple purposes; identify and quantify in terms of cost to the municipality and any benefit to local community- (i) exemptions, rebates and reductions; (ii) exclusions referred to in section 17(l)(a), (e), (g), (h) and (i); and that must be phased in in terms of section 21; (iii) rates on properties effect of rates on the poor and include appropriate take into account the measures to alleviate the rates burden on them; specified take into account the public benefit activities and registered in terms of the Income Tax Act for ‘tax reductions because of those activities, in the case of property owned and used by such organisations for those activities; take into account the effect of rates on public service infrastructure; allow the municipality to promote local, social and economic development; and identify, on a basis as may be prescribed, municipality that are not rated in terms of section 7(2)(a). effect of rates on organisations conducting all rateable properties in Ithe 5 10 15 (4) When considering the criteria to be applied in respect of any exemptions, rebates and reductions on properties used for agricultural purposes, a municipality must take into account- 20 (a) the extent of services provided by the municipality in respect of such properties; (bj the contribution of agriculture to the local economy; (c) the extent to which agriculture assists in meeting the service delivery and development obligations of the municipality; and (d) the contribution of agriculture to the social and economic welfare of farm workers. ( 5 ) Any exemptions, rebates or reductions referred to in subsection (3) and provided for in a rates policy adopted by a municipality must comply and be implemented in accordance with a national framework that may be prescribed after consultation with organised local government. (6) No municipality may grant relief in respect of the payment of a rate- ( a ) to a category of owners of properties, or to the owners of a category of properties, other than an exemption, a rebate or a reduction provided for in its rates policy and granted in terms of section 15; or by way of (b) to the owners of properties on an individual basis. 25 30 35 Community participation 4. (1) Before a municipality adopts its rates policy, the municipality must- (a) follow a process of community participation in accordance with Chapter 4 of 40 the Municipal Systems Act; and ( b ) comply with subsection (2). (2) The municipal manager of the municipality must- ( a ) conspicuously display the draft rates policy for a period of at least 30 days- (i) at the municipality’s head and satellite offices and libraries; and (ii) if the municipality has an official website or a website available to it as envisaged in section 21B of the Municipal Systems Act, on that website; and ( b ) advertise in the media a notice- (i) stating- (aa) that a draft rates policy has been prepared for submission to the council; and (bb) that the draft rates policy is available at the municipality’s head artd office satellite offices and libraries for public inspection during hours and, if the municipality has an official website or a website available to it, that the draft rates policy is also available on that website; and inviting the local community to submit comments and representations 1.0 the municipality concerned within a period specified in the notice which may not be less than 30 days. (ii) 45 50 55 60 26357 22 -~ ~ No. ~ Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 (3) A municipal council must take all comments and representations made to it or received by it into account when it considers the draft rates policy. Annual review of rates policy 5. (1) A municipal council must annually review, and if necessary, amend its rates policy. Any amendments to a rates policy must accompany the municipality’s annual tabled in the council in terms of section 16 (2) of the Municipal budget when it is Finance Management Act. 5 (2) Section 3(3) to (6), read with the necessary changes as the context may require, apply to any amendment of a rates policy. Community participation in amendments to a rates policy must be effected through the municipality’s annual budget process in terrns 10 of sections 22 and 23 of the Municipal Finance Management Act. By-laws to give effect to rates policy 6. (1) A municipality must adopt by-laws to give effect to the implementation of -its rates policy. (2) By-laws in terms of subsection (1) may differentiate between- 1s (a) different categories of properties; and ( b ) different categories of owners of properties liable for the payment of rates. Part 2: Levying of rates Rates to be levied on all rateable property 7. (1) When levying rates, a municipality must, subject to subsection ( 2 ) , levy rates on 20 all rateable property in its area or, in the case of a district municipality, on all rateable property in the district management area. (2) Subsection (1) does not- (a) oblige a municipality to levy rates on- (i) properties of which that (ii) public service infrastructure owned (iii) properties referred to in paragraph (b) of the definition of “property” in municipality is the owner; by a municipal entity; 25 section 1 ; or (iv) properties in respect of which it is impossible or unreasonably difficult to establish a market value because of legally insecure tenure resulting from 30 past racially discriminatory laws or practices; or (b) prevent a municipality from granting in terms of section 1.5 exemptions from, rebates on or reductions in rates levied in terms of subsection (1). Differential rates 8. (1) Subject to section 19, a municipality may in terms of the criteria set out in its 35 rates policy levy different rates for different categories of rateable property, which may include categories determined according to the- (a) use of the property; (bj permitted use of the property; or ( c ) geographical area in which the property is situated. 40 (2) Categories of rateable property that may be determined in terms of subsection (1) include the following: ( a ) Residential properties; ( b ) industrial properties; or purposes; residential 15 properties; 24 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL. GOVERNMENT: MUNICIPAL PROPERTY RMES ACT, 2004 (c) business and commercial properties; (d) farm properties used for- (i) agricultural purposes; (ii) other business and commercial purposes; (iiij (iv) purposes other than those specified in subparagraphs (i) to (iii); (e) farm properties not used for any purpose; (f) smallholdings used for- (i) agricultural purposes; (ii) residential purposes; (iii) industrial purposes; (iv) business and commercial purposes; or (v) purposes other than those specified in subparagraphs (i) to (iv); 10 (g) state-owned properties; (h) municipal (i) public service infrastructure; (j) privately owned towns serviced by the owner; ( k ) formal and informal settlements; (I) communal land as defined in section 1 of the Communal Land Rights Act, 2004; 5 20 (m) state trust land; (a) properties- or (i) acquired through the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993), or the Restitution of Land Rights Act, 1994 (Act No. 22 of 1994); 25 (ii) which is subject to the Communal Property Associations Act, 1996 (Act No. 28 of 1996); ( 0 ) protected areas; ( p ) properties on which national monuments are proclaimed; (4) properties owned by public benefit organisations and used for any specific 30 public benefit activities listed in Part 1 of the Ninth Schedule to the Income Tax Act; or ( r ) properties used for multiple purposes, subject to section 9. Properties used for multiple purposes 9. (1) A property used for multiple purposes must, for rates purposes, be assigned to 35 a category determined by the municipality for properties used for- (a) a purpose corresponding with the permitted permitted use of the property is regulated; use of the property, if the (b) a purpose corresponding with the dominant use of the property; or (c) multiple terms in purposes of section 8(2)jr). 40 (2) A rate levied on a property assigned in terms of subsection ( I )(c) to a category of properties used for multiple purposes must be determined by- ( a ) apportioning the market value of the property, in a manner as may be prescribed, to the different purposes for which the property is used; and ( b ) applying the rates applicable to the categories determined by the municipality 45 for properties used for those purposes apportionments. to the different market value. Levying of rates on property in sectional title schemes 10. (I) A rate on property which is subject to a sectional title scheme must be levied on the individual sectional title units in the scheme and not on the property as a whole. 50 (2) Subsection (1) must be read subject to section 92. Amount due for rates 31. (1) A rate levied by a municipality on property must be an amount in the Rand- (a) on the market value of the property; ( b ) in the case of public service infrastructure, on the market value of the public 55 service infrastructure 17( 1 >(a), or of section 17 (4); or less 30% of that value as contemplated in section on such lower percentage as the Minister may determine in terms 26 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (e) in the case of property to which section 17(l)(h) applies, on the market value that section, or on such other amount of the property less the amount stated in as the Minister may determine in terms of section 17(3). (2) A rate levied by a municipality on properties with a market value below a prescribed valuation level may, instead of a rate determined in terms of subsection (I.), be a uniform fixed amount per property. (3) If a municipality opts in terms of subsection (2) to determine a uniform fixed 5 amount per property falling within exceed a prescribed percentage of the amount due for rates payable on a property in that category with a specific category, such fixed amount may not to the prescribed valuation level. 10 a market value equal Period for which rates may be levied 12. (1) When levying rates, a municipality must levy the rate for a financial year. A rate lapses at the end of the financial year for which it was levied. (2) The levying of rates must form part of a municipality’s annual budget process ,as set out in Chapter 4 of the Municipal Finance Management Act. A municipality must 15 annually at the time of its budget process review the amount in the Rand of its current rates in line with its annual budget for the next financial year. (3 j A rate levied for a financial year may be increased during a financial year only as provided for in section 28 (6) of the Municipal Finance Management Act. Commencement of rates 13. (1) A rate becomes payable- 20 ( a ) as from the start of a financial year; or (b) if the municipality’s annual budget is not approved by the start of the financi,al year, as from such later date when the municipality’s annual budget, including a resolution levying rates, is approved by the provincial executive in terms of 25 section 26 of the Municipal Finance Management Act. (2) Subsection (1) does not affect the application of sections 17(2)(h) and (c) and (5j(b) and ( e ) , 55 and 78(4). Promulgation of resolutions levying rates 14. (1 j A rate is levied by a municipality by resolution passed by the municipal 30 council with a supporting vote of a majority of its members. (2) A resolution levying rates in a municipality must be promulgated by publishing the resolution in the Provincial Gazette. without must, manager municipal ( 3 ) Whenever a municipality passes a resolution in terms of subsection (l), the delay- 35 ( a ) conspicuously display the resolution for a period of at least 30 days- (ij at the municipality’s head and satellite offices and libraries; and (iij if the municipality has an official website or a website available to it as envisaged in section 21B of the Municipal Systems Act, on that website; and 40 ( b ) advertise in the media a notice stating that- (i) a resolution levying a rate on property has been passed by the council; (ii) and the resolution is available at the municipality’s head and satellite offices and libraries for municipality has an official website or a website available to it, that the resolution is also available on that website. public inspection during office hours and, if the 45 Exemptions, reductions and rebates 15. (1) A municipality may in terms of criteria set out in its rates policy- (a) exempt a specific category of owners of properties, or the owners of a specific 50 category of properties, from payment of a rate levied on their property; or (b) grant to a specific category of owners of properties, or to the owners of a specific category of properties, a rebate on or a reduction in the rates payable in respect of their properties. 28 No. 26357 Act No. 6, 2004 GOVERNMENT GAZE’JTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (2) When granting in terms of subsection (1) exemptions, rebates or reductions in respect of owners of categories of properties, a municipality may determine such categories in accordance with section 8(2). and when granting exemptions, rebates or reductions in respect of categories of owners of properties, such categories may include- 5 ( a ) indigent owners; (0) owners dependent on pensions or social grants for their livelihood; ( c ) owners temporarily without income; (d) owners of property situated within an area affected by - (i) a disaster within the meaning of the Disaster Management Actl 2002 (Act 10 No. 57 of 2002); or (ii) any other serious adverse social or economic conditions:, (e) owners of residential properties with a market value lower than an amount determined by the municipality; or (fl owners of agricultural properties who are bonaJide farmers. (3) The municipal manager must annually table in the council of the municipality a-- ( a ) list of all exemptions, rebates and reductions granted by the municipality in terms of subsection (1) during the previous financial year; and ( b ) statement reflecting the income for the municipality foregone during the previous financial year by way of- (i) such exemptions, rebates and reductions; (ii) exclusions referred to (iii) the phasing-in discount granted in terms of section 21. in section 17(l)(a), (e), (g), (h) and (i); and (4) All exemptions, rebates and reductions projected for a financial year must be reflected in the municipality’s annual budget for that year as- ( a ) income on the revenue side; and ( 6 ) expenditure on the expenditure side. Part 3: Limitations on levying of rates Constitutionally impermissible rates 16. (1) In terms of section 229(2)(a) of the Constitution, a municipality may not rates on property in a way that would materially and exercise its power to levy unreasonably prejudice- ( a ) national economic policies: (b) economic activities across its boundaries; or (c) the national mobility of goods, services, capital or labour. (2) ( a ) If a rate on a specific category of properties, or a rate on a specific category of properties above a specific amount in the Rand, is materially and unreasonably prejudicing any of the matters listed in subsection (I), the Minister, after notifying the Minister of Finance, must, by notice in the Gazette, give notice to the relevant municipality or municipalities that the rate must be limited to an amount in the Rand specified in the notice. (0) A municipality affected by a notice referred to in paragraph ( a ) must give effect to the notice and, if necessary, adjust its budget for the next financial year accordingly. (3) ( a ) Any sector of the economy, after consulting the relevant municipality or municipalities and organised local government, may, through its organised structures, request the Minister to evaluate evidence to the effect that a rate on any specific categor,y of properties, or a rate on any specific category of properties above a specific amount in the Rand, is materially and unreasonably prejudicing any of the matters listed in subsection (1). (0) If the Minister is convinced by the evidence referred to in paragraph ( a ) that a rate on any specific category of properties, or a rate on any specific category of properties above a specific amount in the Rand, is materially and unreasonably prejudicing any of the matters listed in subsection (l), the Minister must act in terms of subsection (2). (4) A notice issued in terms of subsection (2) must give the reasons why a rate on the relevant category of properties, or a rate on the relevant category of properties above the amount specified in the notice, is materially and unreasonably prejudicing a matter listed in subsection (1). ( 5 ) The Minister. after consultation with the Minister of Finance, may b y notice in the Gazette issue guidelines to assist municipalities in the exercise of their power to levy rates consistent with subsection (1). 15 20 25 30 35 40 45 50 55 60 30 No. 26357 Act No. 6,2004 GOVERNMENT GAZE’ITE, 17 MAY 200,4 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 Other impermissible rates 17. (1) A municipality may not levy a rate- reserve, national park or nature reserve on the first 30% of the market value of public service infrastructure; on any part of the seashore as defined in the Seashore Act, 1935 (Act No. 2:l of 1935); on any part of the territorial waters of the Republic as determined in terms of the Maritime Zones Act, 1994 (Act No. 15 of 1994); on any islands of which the state is the owner, including the Prince Edward No. 43 of Islands referred to in the Prince Edward Islands Act, 1948 (Act 1948); on those parts of a special nature within the meaning of the Protected Areas Act, or of a national botanical garden within the meaning of the National Environmental Management: Biodiversity Act, 2004, which are not developed or used for commercial, business, agricultural on mineral rights within “property” in section 1; on a property belonging to a land reform beneficiary or his or her heirs, provided that this exclusion lapses ten beneficiary’s title was registered in the on the first RI 5 000 of the market value of a property assigned in the valuation roll or supplementary valuation roll of a municipality to a category determined by the municipality- (i) for residential properties; (ii) for properties years from the date on which such office of the Registrar of Deeds; the meaning of paragraph (bj of the definition of used for multiple purposes, provided one or more purposes; or residential or components of the property are used for residential purposes; or on a property registered in the name of and used primarily as a place of public worship by a religious community, including an official residence registered in the name of that community which is occupied by an office-bearer of that community who at that place of worship. officiates at services 5 10 15 20 25 30 (2) ( a ) The exclusion from rates of a property referred to in subsection (l)(e) lapses nature reserve, national park, nature of such a reserve, park or botanical if the declaration of that property as a special reserve or national botanical garden, or as part garden, is withdrawn in terms of the applicable Act mentioned in that subsection. ( b ) If the property in respect of which the declaration is withdrawn is privately owned, 35 of the declaration, becomes liable to the municipality the owner, upon withdrawal (1) (e), would have been concerned for any rates that, had it not been for subsection payable on the property during the period commencing from the effective date of the current valuation roll of the municipality. If the property was declared as a protected area after the effective date of the current valuation roll, rates are payable only from the date 40 of declaration of the property. (c) The amount for which an owner becomes liable in terms of paragraph (b) must he regarded as rates in arrears, and the applicable interest on that amount is payable to the municipality. (d) Paragraphs (b) and ( c ) apply only if the declaration of the property was withdrawn 45 because of- by the private owner for any reason to withdraw from the a decision agreement concluded between the private owner and the state in terms of the Protected Areas Act, and consented to the property being declared a decision by the state to withdraw from such agreement because of a breach of the agreement by the private owner. as a protected area; or - the private owner initially in terms of which (3) The Minister, acting with the concurrence of the Minister of Finance, may from in time to time by notice in the Gazette, increase the monetary threshold referred to subsection (1)(/z) to reflect inflation. (4) The Minister may, by notice in the Gazette, lower the percentage referred to in subsection ( l ) ( a ) , but only after consultation with- ( a ) relevant Cabinet members responsible service infrastructure; for the various aspec1.s of public and government; local ( 6 ) organised ( e ) relevant public service infrastructure entities. ( 5 ) ( a ) The exclusion from rates of a property referred to in subsection (l)(i) lapses if the property- (i) is disposed of by the religious community owning it; or 50 55 60 32 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 200.t LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (ii) is no longer used primarily community or, in the case of an official subsection, is no longer used as such an official residence. as a place of public worship by a re1igiou:s in that residence contemplated ( b ) If the exclusion from rates of a property used as such an official residence lapses, the religious community owning the property becomes liable concerned for any rates that, had it not been for subsection payable on the property during the period of one year preceding the date on which the exclusion lapsed. to the municipality (l)(i), would have been ( c ) The amount for which the religious community becomes liable in terms of 5 paragraph (b) must be regarded as rates in arrears, and the applicable interest on that 10 amount is payable to the municipality. Exemption of municipalities from provisions of section 17 18. (1) A municipality may apply, in writing, to the Minister to be exempted from paragraph ( a ) , ( e ) , (g) or (h) of section 17( 1) if it can demonstrate that an exclusion in terms of the relevant paragraph exercise its powers or to perform its functions within the meaning of section 151(4) of the Constitution. is compromising or impeding its ability or right to 15 (2) Any exemption granted by the Minister in terms of subsection (1)- (a) must be in writing; and (b) is subject to such limitations and conditions as the Minister may determine. 20 Impermissible differentiation 19. (1) A municipality may not levy- (a) different rates on residential properties, except as provided for in sections ll(l)(b), 21 and 89; (b) a rate on non-residential properties that exceeds a prescribed ratio to the rate 25 on residential properties determined in terms of section 11 (l)(a); ( c ) rates which unreasonably discriminate between categories of non-residential properties; or (d) additional rates except as provided for in section 22. (2) The ratio referred to in subsection concurrence of the Minister of Finance. Limits on annual increases of rates (l)(b) may only be prescribed with the 30 20. (1) The Minister may, with the concurrence of the Minister of Finance and by notice in the Gazette, set an upper limit on the percentage by which rates on properties or a specific category of properties may be increased. rate on a (2) Different limits may be set in terms of subsection (1) for- (a) different kinds of municipalities which may, for the purposes of this section, relation to categories of municipalities within be defined in the notice either in the meaning of the Municipal Structures Act or in any other way; or (b) different categories of properties, subject to section 19. (3) The Minister may, on written application by a municipality, and on good cause., exempt a municipality from a limit set in terms of subsection (1). (4) This section must be read with section 43 of the Municipal Finance Management Act. Compulsory phasing-in of certain rates 21. (1) ( a ) A rate levied on newly rateable property must be phased in over a period. of three financial years, subject to subsection ( 5 ) . (b) A rate levied on property referred to in section 17(l)(g) must, after the exclusion period referred to in that section has lapsed, be phased in over a period of three financial years, subject to subsection of this section. (c) A rate levied on newly rateable property owned and used by organisations (5) 35 40 45 50 conducting specified public benefit activities and registered in terms of the Income Tax Act for those activities must be phased in over a period of four financial years, subject to subsection (5). (2) The phasing-in discount on a property referred to in subsection (1) ( a ) or (b) 55 must- (a) in the first year, be at least 75 per cent of the rate for that year otherwise applicable to the property; 34 No. 26357 GOVERNMENT GAZETTE, 17 MAY 2004 Act No. 6, 2004 GOVERNMENT LOCAL MUNICIPAL PROPERTY RATES ACT, 2004 (b) in the second year, be at least 50 per cent of the rate for that year otherwise (c) applicable to the property; and in the third year, be at least 25 per cent of the rate for that year otherwise applicable to the property. (3) No rate may be levied during the first year on property referred to in subsection ( I ) 5 (c). Thereafter. the phasing-in discount on such property- ( a ) in the second year, must be at least 75 per cent of the rate for that year otherwise applicable to the property; ( b ) in the third year, must be at least 50 per cent of the rate for that year otherwise (c) and applicable to the property; in the fourth year, must be at least 25 per cent of the rate for that year otherwise applicable to the property. 10 (4) A rate levied on property referred to in subsection (1) may not be higher than the rate levied on similar property or category of properties in the municipality. (5) The MEC for local government may, on written request by a municipality, extend 15 for that municipality the phasing-in period referred to in subsection (l)(a), (b) or (c) to a period which together with the initial period does not exceed six financial years. (6) When extending a phasing-in period, the MEC for local government must determine the minimum phasing-in discount on the rate payable during each finanaal year in the extended period. 20 Part 4: Additional rates Special rating areas 22. (1) A municipality may by resolution of its council- (a) determine an area within that municipality as a special rating area; ( b ) levy an additional rate on property in that area for the purpose of raising funds 25 for improving or upgrading that area; and (c) differentiate between categories of properties when levying an additional rate referred to in paragraph (b). (2) Before determining a special rating area, a municipality must- (a) consult the local community, including on the following matters: 30 the proposed boundaries of the area; and (i) (ii) the proposed improvement or upgrading of the area; and ( b ) obtain the consent of the majority of the members of the local community in the proposed special rating area who will be liable for paying the additional rate. 35 (3) When a municipality determines a special rating area, the municipality- the revenue generated by the additional rate; and the improvement and upgrading of the area; and must determine the boundaries of the area; must indicate how the area is to be improved or upgraded by funds derived from the additional rate; must establish separate accounting and other record-keeping systems regard- 40 mg- (i) (ii) may establish a committee composed of persons representing the communiLy in the area to act as a consultative and advisory forum for the municipality on 45 the improvement and upgrading of the area, provided representivity, including is gender representivity, is taken into account when such a committee established. Such a committee must be a subcommittee of the ward committee or committees in the area, if the municipality has a ward committee or committees in the area. 50 (4) This section may not be used to reinforce existing inequities in the development of the municipality, and any determination of a special rating area must be consistent with the objectives of the municipality's integrated development plan. (5) This section must be read with section 85 of the Municipal Systems Act if this section is applied to provide funding established in terms of that section of the Municipal Systems Act. for an internal municipal service district 55 36 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, I7 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 Part 5: Municipal register of properties Register of properties 23. (1) A municipality must draw up and maintain a register in respect of properties situated within that municipality, consisting of a Part A and a Part B. (2) Part A of the register consists of the current valuation roll of the municipality, including any supplementary valuation rolls of the municipality prepared in terms of section 78. 5 (3) Part B of the register must specify which properties on the valuation roll or any supplementary valuation rolls are subject to- ( a ) an exemption rate from the (bJ a rebate on or a reduction in the rate in terms of section 15; ( c ) a phasing-in of the rate in terms of section 21; or (d) an exclusion referred to in section 17(l)(a), ( e ) , (g), (h) and (i). in terms of section 15; 10 (4) The register must be open for inspection by the public during office hours. If the municipality has an official website or another website available to it, the register must 15 be displayed on that website. ( 5 ) A municipality must at regular intervals, but at least annually, update Part B of the register. Part A of the register must be updated in accordance with the provisions of this Act relating to the updating and supplementing of valuation rolls. CHAPTER 3 20 LIABILITY FOR RATES Property rates payable by owners 24. ( I ) ,4 rate levied by a municipality on a property must be paid by the owner of the property, subject to Chapter 9 of the Municipal Systems Act. (2) (a) Joint owners of a property are, subject to paragraph (b), jointly and severally 25 liable for the amount due for rates on that property. ( b ) A municipality must, in respect of agricultural property that is owned by more than of such undivided shares was allowed one owner in undivided shares where the holding before the commencement of the Subdivision of Agricultural Land Act, 1970 (Act No. 70 of 1970), consider whether in appropriate for the municipality to- the particular circumstances it would be more 30 (i) hold any one of the joint owners in terms of paragraph ( a ) liable for all rates levied in respect of the agricultural property concerned; or (ii) hold any joint owner only liable for that portion of the rates levied on the property that represents that joint owner’s undivided share in the agricultural 35 property. Payment of rates on property in sectional title schemes 25. (1 ) A rate levied by a municipality on a sectional title unit is payable by the owner of the unit. ( 2 ) A municipality may not recover the rate on a sectional title unit, or any part of such 40 rate, from the body corporate controlling a sectional title scheme, except when the body corporate is the owner of any specific sectional title unit. ( 3 ) A body corporate controlling a sectional title scheme may not apportion and collect rates from the owners of the sectional title units in the scheme. section read subject to (4) This be must section 92. Method and time of payment 26. (1) A municipality may recover a rate- ( a ) on a monthly basis or less often as may be prescribed in terms of the Municipal Finance Management Act; or to with the owner (2) ( a ) If a rate is payable in a single amount annually it must be paid on or before a (h) annually, as may be agreed of the property. date determined by the municipality. 45 50 38 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL. GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (bj If a rate is payable in instalments it must be paid on or before a date in each period determined by the municipality. (3) Payment of a rate may be deferred but only in special circumstances. Accounts to be furnished 27. (1) A municipality must furnish each person liable for the payment of a rate with 5 a written account specifying- value market the amount due for rates payable; the date on or before which the amount is payable; how the amount was calculated; the if the property is subject to any compulsory phasing-in discount in terms of section 21, the amount of the discount; and if the property is subject to any additional rate in terms of section 22, the amount due for additional rates. property; of the 10 (2) A person is liable for payment of a rate whether or not that person has received a 15 written account in terms of subsection (1). If a person has not received a written account, that person must make the necessary inquiries from the municipality. (3) The furnishing of accounts for rates in terms of this section is subject to section 102 of the Municipal Systems Act. Recovery of rates in arrears from tenants and occupiers 20 28. (1) If an amount due for rates levied in respect of a property is unpaid by the owner of the property after the date determined in terms of section 26(2), the municipality may recover the amount in whole or in part from a tenant or occupier of the property, despite any contractual obligation to the contrary on the tenant or occupier. The municipality may recover an amount only after the municipality has served a written notice on tenant or occupier. the. 25 (2) The amount a municipality may recover from the tenant or occupier of a property in terms of subsection (1) is limited to the amount of the rent or other money due and payable, but not yet paid, by the tenant or occupier to the owner of the property. (3) Any amount a municipality recovers from the tenant or occupier of the property 30 must be set off by the tenant or occupier against any money owed by the tenant occupier to the owner. or (4) The tenant or occupier of a property must, on request by a municipality, furnish the municipality with a written statement specifying all payments to be made by the tenant or occupier to the owner of the property for rent or other money payable on the property 35 during a period determined by the municipality. Recovery of rates from agents 29. (1) A municipality may, despite the Estate Agents Affairs Act, 1976 (Act No. 112 of 1976), recover the amount due for rates on a property in whole or in part from the agent of the owner, if this is more convenient for the municipality. 40 (2) A municipality may recover the amount due for rates from the agent of the owner only after it has served a written notice on the agent. (3) The amount a municipality may recover any rent or other money received by the agent on behalf agent. commission to the due from the agent is limited to the amount of of the owner, less any 45 (4) The agent must, on request by a municipality, furnish the municipality with a written statement specifying all payments for rent on the property and any other money received by the agent on behalf municipality. of the owner during a period determined by the 40 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL, GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 CHAPTER 4 GENERAL VALUATION OF RATEABLE PROPERTY General valuation and preparation of valuation rolls Part 1: General 30. (1) A municipality intending to levy a rate on property must in accordance with 5 this Act cause- (a) a general valuation to be made of all properties in the municipality determined in terms of subsection (2); and ( b ) a valuation roll to be prepared of all properties determined in terms of subsection (3). (2) All rateable properties in the municipality must be valued during a general valuation, including all properties fully or partially excluded from rates in terms of section 17(l)(a), (e), (g), (h) and (i): Provided that- (a) properties referred to in section 7 ( 2 ) (a) must be valued only to the extent that the municipality intends to levy a rate on those properties; and (b) the Minister may fully or partially exempt a municipality from the obligation to value properties excluded from rates in terms of section 17 (1) (e), (g) and (i) if the municipality can demonstrate that the valuation of those properties :is too onerous for it, given its financial and administrative capacity. 10 15 (3) All properties valued in terms of subsection ( 2 ) must be included in the valuation 20 roll: Provided that properties referred to in subsection (2)(b) and in section 7 (2) (a) (i) and (ii) must be included in the valuation roll whether or not they were valued. Date of valuation 31. (1) For the purposes of a general valuation, a municipality must determine a date that may not be more than 12 months before the start of the financial year in which the 25 valuation roll is to be first implemented. (2) The general valuation must reflect the market value of properties determined i n accordance with- (a) market conditions which applied as at the date of valuation; and provisions applicable (b) any other of this Act. 30 Commencement and period of validity of valuation rolls 32. (1) A valuation roll- (a) takes effect from the start of the financial year following completion of the public inspection period required by section 49; and ( 6 ) remains valid for that financial year or for one or more subsequent financial 35 years as the municipality may decide, but financial years. in total not for more than four (2) The MEC for local government in a province may extend the period for which a valuation roll remains valid to five financial years, but only - (a) if the provincial executive has intervened section 139 of the Constitution; or in the municipality in terms of 40 ( b ) on request by the municipality, in other exceptional circumstances which warrant such extension. (3) The valuation roll of a municipality remains valid for one year after the date on which the roll has lapsed if the provincial executive intervenes in a municipality in terms 45 of section 139 of the Constitution either before or after that date, provided that the intervention was caused by the municipality's failure- (a) to determine a date of valuation for its general valuation in terms of section 31; or ( b ) to designate a person as its municipal valuer in terms of section 33. 50 42 No. 26357 Act No. 6, 2004 GOVERNMENT GAZE'ITE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICPAL PROPERTY RATES ACT, 2004 Part 2: Municipal valuers Designation of municipal valuers 33. (1) A municipality must, before the date as municipal valuer. A municipality may designate either one of its officials or a person in private of valuation, designate a person as its municipal valuer. 5 practice ( 2 ) If a municipality decides to secure the services of a person in private practice ;as its municipal valuer, it must- ( a ) follow an open, competitive and transparent process in accordance with Chapter 11 of the Municipal Finance Management Act; and (bj designate the successful bidder as its municipal valuer by way of a written 10 contract setting out the terms and conditions of the designation. ( 3 ) A municipality must issue to the person designated as its municipal valuer an identity card in the prescribed format containing a photograph of that person. (4) A municipality may withdraw the designation of a person as its municipal valuer grounds the on only but of - ( a ) misconduct, incapacity or incompetence; (b) non-compliance with a provision of this Act; ( c ) under-performance; or (d) breach of contract, in the case of a person referred to in subsection (2). Functions of municipal valuers

34. The valuer of a municipality must in accordance with this Act- 15 20 roll; value all properties-in the municipality determined in te1ms of section 30(2); prepare a valuation roll of all properties in the municipality determined in terms of section 30 (3); valuation sign and certify the submit the valuation roll to the municipal manager within a prescribed period; consider and decide on objections to the valuation roll; attend every meeting of an appeal board when that appeal board- (i) hears an appeal against a decision of that valuer; or (ii) reviews a prepare a supplementary valuation roll whenever this becomes necessary; assist the municipality in the collection of postal addresses of owners where such addresses are reasonably determinable properties; and generally, provide the municipality with appropriate administrative support incidental to the valuation roll. by the valuer when valuing of that valuer; 25 30 35 decision Assistant municipal valuers 35. (1) The municipal manager may designate officials of the municipality or persons in private practice as assistant municipal valuers to assist the valuer of the municipality with the performance of any of the functions set out in section 34. 40 (2) If the municipal valuer is not an official of the municipality, the municipal valuer in private of the municipal manager, designate persons may, with the concurrence practice as assistant municipal valuers performance of any of the functions set out in section 34. to assist the municipal valuer with the (3) When designating persons in private practice as assistant municipal valuers in 45 terms of subsection (2), a municipal valuer may recover from the municipality the cost of securing the services of those persons but only in terms of the contract concluded between the municipal valuer and the municipality in terms of section 33(2)(b). (4) A municipality must issue to the person designated valuer an identity card in the prescribed format containing a photograph of that person. 50 as an assistant municipal 44 No. 26351 GOVERNMENT GAZETTE, 17 MAY 2004 Act No. 6,2004 GOVERNMENT LOCAL MUNICIPAL PROPERTY RATES ACT, 2004 (5) A municipality may withdraw the designation of a person referred to in subsection (1) as an assistant municipal valuer, and a municipal valuer may, and must if requested by the municipality, withdraw the designation of a person referred to in subsection (2) as an assistant municipal valuer. The designation of a person may be withdrawn only on the grounds of -. 5 ( a ) misconduct, incapacity or incompetence; ( h ) non-compliance with a provision of this Act; ( c ) under-performance; or (d) breach of any of the terms or conditions of the designation, in the case of a person designated as an assistant municipal valuer in terms of subsection (2). 10 Data-collectors 36. (1) The municipal manager may designate officials of the municipality or persons who are not officials of the municipality as data-collectors to assist the valuer of the municipality with the collection of data and other related work. (2) If the municipal valuer is not an official of the municipality, the municipal valuer 15 may, with the concurrence of the municipal manager, designate persons, other than officials of the municipality, as data-collectors to assist the municipal valuer with the collection of data and other related work. ( 3 ) When designating persons of subsection ( 2 ) , a 20 municipal valuer may recover from the municipality the cost of securing the services of those persons, but only in terms of the contract concluded between the municipal valuer and the municipality in terms of section 33(2)(b). as data-collectors in terms (4) A municipality must issue to the person designated as a data-collector an identity card in the prescribed format containing a photograph of that person. (5) A municipality may withdraw the designation of a person referred to in subsection the (1) as a data-collector, and a municipal valuer may, and must municipality, withdraw the designation of a person referred to in subsection (2) as data-collector. if requested by Delegations by municipal valuers 37. (1) The valuer of a municipality- (i) assistant municipal valuer any powers or duties reasonably ( a ) may delegate - to an necessary to assist the municipal valuer to exercise a power or to comply with a duty assigned to a municipal valuer in terms of this Act; or to a data-collector any powers or duties reasonably necessary municipal valuer in the collection and processing of data; and to assist the (ii) ( b ) must regularly review delegations issued in terms of paragraph ( a ) and, if necessary, amend or withdraw any of those delegations. ( 2 ) A delegation in terms of subsection (1)- ( a ) must be in writing; ( b ) is subject to such limitations and conditions BS the municipal valuer may impose in a specific case; and (c) does not divest the municipal valuer of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty. ( 3 ) The municipal valuer may confirm, vary in consequence of a delegation in terms of this section, but no such variation or revocation of a decision may detract from any rights that may have accrued as a result of the decision. any decision taken or revoke 25 30 35 40 45 Municipal partnerships 38. (1) A municipality may enter into an agreement with another municipality or municipalities to designate a single municipal valuer and to share the costs of preparing valuation rolls. (2) Section 33(2) does not apply if the municipalities concerned agree to appoint an 50 official of one of them as their municipal valuer. 46 No. 26357 Act No. 6,2004 GOVERNMENT GAZElTE, 17 MAY 2004 LOCAL GOVERNMF,NT: MUNICIPAL PROPERTY RATES ACT, 2004 Qualifications of municipal valuers 39. (1) A municipal valuer- (a) must be a person registered as a professional valuer or professional associated valuer in terms of the Property Valuers Profession Act, 2000 (Act No. 47 of 2000); and 5 (b) may not be a councillor- (i) of the designating municipality, if that municipality is a metropolitan or a district municipality; or (ii) of either the designating municipality or the district municipality in which that municipality falls, municipality. (2) An assistant municipal valuer- if the designating municipality is a local 10 (a) must be a person registered as a professional valuer, a professional associated valuer or a candidate valuer in terms of the Property Valuers Profession Act, 2000; and 15 (bj may not be a councillor- (i) of the designating municipality, if that municipality is a metropolitan or district municipality; or (ii) of either the designating municipality or the district municipality in which that municipality falls, if the designating municipality is a local 20 municipality. Prescribed declaration

40. Before assuming office, the valuer of a municipality or an assistant municipal valuer must- ( a ) make the prescribed declaration before a commissioner of oaths regarding the 25 performance of office: and ( b ) lodge a certified copy of such declaration with the municipal manager. Inspection of property 41. (1) Subject to any legislation that restricts or prohibits entry to any specific property, the valuer of a municipality, assistant municipal valuer, data-collector or other 30 person authorised by the municipal valuer in writing, may- (a) between 07:30 and 19:OO on any day except a Sunday or public holiday, enter any property in the municipality that must be valued in terms of this Act; and (b) inspect that property for the purpose of the valuation. (2) If a person authorised by a municipal valuer in terms of subsection (1) is not in 35 possession of an identity card in the prescribed format containing a photograph of that person, the municipality must issue to that person such a card. (3) When entering any property in terms of subsection (l), a municipal valuer, assistant municipal valuer, data-collector or other person authorised in terms subsection- of that 40 (a) must, on demand by a person on that property, produce his or her identity card; and (b) may be accompanied by an interpreter or any other person whose assistance may reasonably be required in the circumstances. Access to information 45 42. (1) A municipal valuer or assistant municipal valuer may- (a) require the owner, tenant or occupier of a property which the valuer must value in terms of this Act, or the agent of the owner, to give the valuer access to any document or information in possession of the owner, tenant, occupier or agent which the valuer reasonably requires for purpose property; of valuing the 50 (b) make extracts from any such document or information; and (c) in writing require the owner, tenant or occupier of the property, or the agent of or orally, with particulars the owner, to provide the valuer, either in writing regarding the property which the valuer reasonably requires for purpose valuing the property. of 55

48 No. 26357 Act No. 6,2004 GOVERNMENT GAZElTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (2) Where any document, information or particulars were not provided when required of subsection (1) and the owner concerned relies on such document, in terms information or particulars in an appeal to an appeal board, the appeal board may make an order as to costs in terms of section 70 if the appeal board is of the view that the failure to so have provided any such document, information or particulars has placed an unnecessary burden on the functions of the municipal valuer or the appeal board. 5 Conduct of valuers 43. (1) A municipal valuer or assistant municipal valuer- (a) must disclose to a municipality any personal or any private business interest that the valuer, or any spouse, parent, child, partner or business associate the valuer, may have in any property in the municipality; of 10 ( b ) may not use the position as a municipal valuer or assistant municipal valuer for private gain or to improperly benefit another person; and (c) must comply with the Code of Conduct set out in Schedule 2 to the Municipal Systems Act. 15 (2) A municipal valuer or assistant municipal valuer who is not an official of a municipality must comply with the Code of Conduct as if that person is such an official. (3) A municipal valuer or assistant municipal valuer who contravenes or fails to valuer. comply with subsection (1) is guilty of misconduct and subject to dismissal as municipal valuer or assistant municipal 20 (4) A decision in terms of subsection (3) to dismiss a municipal valuer or assistant municipal valuer who is a municipal official must be based on a finding by an enquiry conducted in accordance with the terms and conditions person. of employment applicable to that ( 5 ) A municipal valuer or assistant municipal valuer may not perform the valuation of 25 a property in which that valuer, or any spouse, parent, child, partner or business associate of the valuer, has a personal or private business interest, and the municipal manager must designate a special valuer to perform that valuation. A special valuer must be qualified for designation as a municipal valuer or assistant municipal valuer in terms of section 39. 3 0 Protection of information 44. (1) A municipal valuer, assistant municipal valuer, data-collector or other person may not disclose to referred to in section 41 or 42, except- any person any information obtained whilst exercising a power (a) within the scope of that person’s powers and duties in terms of this Act; ( b ) for the purpose of carrying out the provisions of this Act; ( c ) for the purpose of legal proceedings; or (d) in terms of a court order. 35 ( 2 ) Subsection (1) also applies to a person accompanying a municipal valuer, assistant municipal valuer, data-collector or other person authorised in terms when entering any property in terms of that section. of section 41 (1) 40 CHAPTER 5 VALUATION CRITERIA Valuation 45. (1) Property must be valued in accordance with generally recognised valuation 45 practices, methods and standards, and the provisions of this Act. (2) For the purposes of subsection (1)- (a) physical inspection of the property to be valued is optional; and ( b ) comparative, analytical and other systems or techniques may be used, including aerial photography and computer-assisted mass appraisal systems 50 50 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 or techniques, taking into account changes systems and techniques. in technology and valuation (3) (a) If the available market-related data of any category of rateable property is not sufficient for the proper application of subsections (1) and (2), such property may be valued in accordance with any mass valuation system or technique approved by the municipality concerned, after having considered any recommendations of its municipal valuer and as may be appropriate in the circumstances. 5 (b) A mass valuation system or technique that may be approved by a municipality in terms of paragraph (a) includes a valuation system or technique based on predetermined bands of property values and the designation of properties to one of those bands on the 10 basis of minimal market-related data. General basis of valuation 46. (1) Subject to any other applicable provisions of this Act, the market value of a property is the amount the property would have realised if sold on the date of valuation buyer. in (2) In determining the market value of a property, the following must be considered open market by a seller willing willing to a the 15 for purposes of valuing the property: (a) The value of any licence, permission or other privilege granted in terms of legislation in relation to the property; ( b ) the value of any immovable improvement on the property that was erected or 20 is being used for a purpose which is inconsistent with or in contravention of the permitted use of the property, as if the improvement was erected or is being used for a lawful purpose; and (c) the value of the use of the property for a purpose which is inconsistent with or in contravention of the permitted use of the property, as if the property is being 25 used for a lawful purpose. (3) In determining the market value of a property the following must be disregarded for purposes of valuing the property: (a) The value of any building or other immovable structure under the surface of the property which is the subject matter of any mining authorisation or mining 30 right defined in the Minerals Act, 1991 (Act No. 50 of 1991); in relation to the property 35 (b) the value of any equipment or machinery which, concerned, is immovable property, excluding- (i) a lift; (ii) an escalator; (iii) an air-conditioning plant; (iv) fire extinguishing apparatus; (v) a water pump installation domestic purposes; and for a swimming pool or for irrigation or (vi) any other equipment or machinery that may be prescribed; and 40 (c) any unregistered lease in respect of the property. (4) In determining the market value of a property used for agricultural purposes, the value of any annual crops or growing timber on the property that have not yet been harvested as at the date of valuation must be disregarded for purposes of valuing the property. (5) Where the available market related data is not sufficient to determine the market value of public service infrastructure, such public service infrastructure may be valued in accordance with any other method of valuation as may be prescribed. 45 Valuation of property in sectional title schemes

47. When valuing a property which is subject to a sectional title scheme, the valuer 50 must determine the market value of each sectional title unit in the scheme in accordance with section 46. CHAPTER 6 VALUATION ROLLS rolls Contents of valuation 55 48. (1) A valuation roll must list all properties in the municipality determined in terms of section 30 (3). 52 . No. 26351 Act No. 6,2004 ,,-- GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (2) The valuation roll must reflect the following particulars in respect of each property as at the date of valuation to the extent that such information is reasonably determinable: address physical ( a ) The registered or other description of the property; (b) the category determined in terms of section 8 in which the property falls; (c) the of the (d) the extent of the property; the market value of the property, if the property was valued; (e) the name of the owner; and (’ ( 8 ) any other prescribed particulars. property; Public notice of valuation rolls 49. (1) The valuer of a municipality must submit the certified valuation roll to the municipal manager, and the municipal manager must within 21 days of receipt of the roll- ( a ) publish in the prescribed form in the provincial Gazette, and once a week for weeks a in media, advertise the two consecutive in the (i) stating that the roll is open for public inspection for a period stated notice, which may not be less than 30 days from the date of publication of the last notice; and notice- 5 10 15 (ii) inviting every person who wishes to lodge an objection in respect of any matter in, or omitted from, the roll to do so in the prescribed manner within the stated period; 20 (b) disseminate the substance of the notice referred to in paragraph (a) to the local community in terms of Chapter 4 of the Municipal Systems Act; and (c) serve, by ordinary mail or, if appropriate, in accordance with section 115 of the Municipal Systems Act, on every owner of property listed in the valuation 25 roll a copy of the notice referred to in paragraph (a) together with an extract of the valuation roll pertaining to that owner’s property. (2) If the municipality has an official website or another website available to it, the notice and the valuation roll must also be published on that website. Inspection of, and objections rolls to, valuation 30 50. (1) Any person may, within the period stated in the notice referred to in section 49 ( 1) (a)-- (a) inspect the roll during office hours; (b) on payment of a reasonable fee, request the municipality during office hours to extracts and make 35 (c) lodge an objection with the municipal manager against any matter reflected in, from the roll; or omitted from, the roll. (2) An objection in terms of subsection (l)(c) must be in relation to a specific individual property and not against the valuation roll as such. (3) A municipal manager must assist an objector to lodge an objection if that objector 40 is unable to read or write. (4) A municipal council may also lodge an objection with the municipal manager concerned against any matter reflected in, or omitted from, the roll. The municipal manager must inform the council of any matter reflected in, or omitted from, the roll that affects municipality. of the 45 interests the ( 5 ) A municipal manager must, within 14 days after the end of the period stated in the notice referred to in section 49 (1) (a), submit all objections to the municipal valuer, who must promptly decide and dispose of the objections in terms of section 51. (6) The lodging of an objection does not defer liability for payment of rates beyond payment. date for the determined 50 Processing of objections

51. A municipal valuer must promptly- ( a ) consider objections in accordance with a procedure that may (b) decide objections on facts, including the submissions and owner; of the owner, not the objector is the (c) adjust or add to the valuation roll in accordance with any decisions taken. be prescribed; of an objector, and, if 55 54 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 Compulsory review of decisions of municipal valuer 52. (1 ) If a municipal valuer adjusts the valuation of a property in terms of section 5 I (c) by more than 10 per cent upwards or downwards- (a) the municipal valuer must give written reasons to the municipal manager; and 5 ( b ) the municipal manager must promptly submit to the relevant valuation appeal all board the municipal valuer’s decision, the reasons for the decision and relevant documentation, for review. (2) An appeal board must - ( a ) review any such decision; and ( b ) either confirm, decision. the revoke or amend 10 (3) If the appeal board amends or revokes the decision, the chairperson of the appeal board and the valuer of the municipality must ensure that the valuation roll is adjusted in accordance with the decisions taken by the appeal board. Notification of outcome of objections and furnishing of reasons 53. (1) A municipal valuer must, in writing, notify every person who has lodged an 15 objection, and also the owner of the property concerned if the objector is not the owner, of- (a) the valuer’s decision in terms of section 51 regarding that objection; (b) any adjustments made to the valuation roll in respect of the property concerned; (c) whether section 52 applies to the decision. and 20 (2) Within 30 days after such notification, such objector or owner may, in writing, apply to the municipal manager for the reasons for the decision. A prescribed fee must accompany the application. (3) The municipal valuer must, within 30 days after receipt of such application by the 25 municipal manager, provide the reasons for the decision to the applicant, in writing. Right of appeal 54. (1) An appeal to an appeal board against a decision of a municipal valuer in terms of section 51 may be lodged in the prescribed manner with the municipal manager concerned by- 30 (a) a person who has lodged an objection in terms of section 50 (1) (c) and who is not satisfied with the decision of the municipal valuer; (17) an owner of a property who is affected by such a decision, if the objector was (c) not the owner; or the council of the municipality concerned, affected. (2) An appeal by- if the municipality’s interests are 35 (a) an objector must be lodged within 30 days after the date on which the written notice referred to in section 53( 1) was sent to the objector or, if the objector has requested reasons in terms of section 53(2), within 21 days after the day 40 on which the reasons were sent to the objector; ( b ) an owner of such property must be lodged within 30 days after the date on which the written notice referred to in section 53(1) was sent to the owner or, if the owner has requested reasons in terms of section 53(2), within 21 days after the day on which the reasons were sent to the owner; or (c) a municipal council must be lodged within 30 days after the date on which the 45 decision was taken. (3) (a) A municipal manager must forward any appeal lodged in terms of subsection (1 ) to the chairperson of the appeal board in question within 14 days after the end of the period applicable to in subsection (2). referred 5 0 56 No. 26357 ~ ~~ Act'No. 6,2004 GAZETTE, GOVERNMENT 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (b) The chairperson of an appeal board must, for purposes of considering any appeals, an appeal has been convene a meeting of the appeal board within forwarded to the chairperson in terms of paragraph (a). 60 days after (c) When an appeal is forwarded to the chairperson of an appeal board in terms of the municipal valuer paragraph (a), a copy of the appeal must also be submitted to concerned. (4) An appeal lodged in terms of this section does not defer a person's liability for 5 payment of rates beyond the date determined for payment. Adjustments or additions to valuation rolls 55. (1) Any adjustments or additions made to a valuation roll in terms of section 5 l(c), 10 52 (3) or 69 take effect on the effective date of the valuation roll. (2) If an adjustment in the valuation of a property aEects the amount due for rates payable on that property, the municipal manager must- ( a ) calculate- (i) the amount actually paid on the property since the effective date; and (ii) the amount payable in terms of the adjustment on the property since the 15 effective date; and ( b ) recover from, or repay to, the person liable for the payment of the rate the difference determined in terms of paragraph ( a ) plus interest at a prescribed rate. 20 (3) Where an addition has been made to a valuation roll as envisaged in subsection (l), the municipal manager must recover from the person liable for the payment of the rate the amount due for rates payable plus interest at a prescribed rate. CHAPTER 7 VALUATION APPEAL BOARDS 25 Establishment of valuation appeal boards 56. (1) The MEC for local government must, by notice in the provincial Gazette, establish as many valuation appeal boards in the province as may be necessary, but not fewer than one in each district municipality and each metropolitan municipality. (2) If more than one appeal board is established within the area of a district 30 municipality, such board must be established for municipalities or district management areas. one or more specific local Functions

57. The functions of an appeal board are- ( a ) to hear and decide appeals against the decisions of a municipal valuer 35 concerning objections to matters reflected in, or omitted from, the valuation roll of a municipality in the area for which it was established in terms of section 56; and (b) to review decisions of a municipal valuer submitted to it in terms of section 52. Composition 40 58. (1) An appeal board consists of- ( a ) a chairperson, who must be a person with legal qualifications and sufficient experience in the administration ofjustice; and (b) not fewer than two and not more than four other members with sufficient 45 knowledge of or experience in the valuation of property, of which at least one must be a professional valuer registered in terms of the Property Valuers Profession Act, 2000 (Act No. 47 of 2000). 58 No. 26357 Act No. 6,2004 GOVERNMENT GAZETIE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (2) The chairperson and other members of an appeal board must be appointed by the taking into account the need for MEC for local government in the province, representivity, including gender representivity. (3) The MEC for local government must follow a transparent process complying with any prescribed nonns and standards when making appointments to an appeal board. 5 Disqualifications 59. ( I ) The following persons are disqualified from being a member of an appeal An unrehabilitated insolvent; a person under curatorship; a person declared to be of unsound mind by a court of the Republic; a person who, after 24 April 1994, was convicted of an offence and sentenced to imprisonment without an option of a fine for a period of not less than 12 months; a person who has been disqualified in terms of applicable legislation from practicing as a valuer or lawyer; or a person who is in arrears to a municipality for rates or service charges for a period longer than three months. disqualification in terms of subsection (l)(d) ends five years after the has completed. imprisonment been (3) A member of an appeal board who is a councillor, an employee or valuer of a municipality must withdraw from the proceedings of the board if a matter concerning that municipality’s valuation roll is considered by the board. 10 15 20 Term of office

60. The term of office of members of an appeal board is four years, but members are 25 eligible to be re-appointed. Conditions of appointment 61. (1) The Minister must, after consultation with the MECs for local government, determine the conditions of appointment of members of an appeal board. (2) Conditions of appointment may differ in respect of the chairperson and other 30 members of an appeal board. (3) The municipality or municipalities for which an appeal board was established in terms of section 56 must remunerate the members of the appeal board in accordance with their conditions government. directions of the MEC for local of appointment and the 35 Conduct of members 62. (1) A member of an appeal board- ( a ) must perform the duties of office in good faith and without fear, favour or prejudice; (b) must disclose any personal or any private business interest that that member or 40 any spouse, parent, child, partner or business associate of that member may have in any matter proceedings of the appeal board, unless the board decides that the member’s interest in the matter is trivial or not relevant, and announces its decision in of the sitting public at the first available board; before the appeal board and must withdraw from the 45 (c) may not use the position or privileges of a member for private gain or to improperly benefit another person; or (d) may not act in any other way that compromises the credibility, impartiality, independence or integrity of the appeal board. (2) A member of an appeal board who contravenes or fails to comply with subsection 50 (1) is guilty of misconduct. 60 No. 26351 Act'No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT. 2004 Termination of membership 63. (1) A person ceases to be a member of an appeal board when that person- (a) resigns; (b) is no longer eligible to be a member; or removed is (c) terms from office in of subsection (2). (2) The MEC for local government may remove from office a member of an appeal board but only on the grounds of misconduct, incapacity or incompetence. S the by (3) A decision to remove a member of an appeal board on the grounds of misconduct or incompetence must be based on a finding to that effect by an investigating tribunal appointed MEC. (4) The MEC may suspend a member of an appeal board who is under investigation 10 in terms of subsection (3). Alternates 64. (1) The MEC for local government may appoint alternate members of an appeal board. 1 s (2) The person appointed as the alternate for the chairperson of an appeal board must be a person with legal qualifications and sufficient experience in the administration of justice. (3) An alternate acts as a member when- (a) a member is absent, ( b ) the filling of a vacancy on the board is pending. has recused himself or herself or is suspended; or 20 Meetings 65. (1) The chairperson of an appeal board decides when and where the board meets, but must promptly convene a meeting if a majority of the members of the board request him or her, in writing, to convene a board meeting at such time and such place set out in 25 the request. (2) When hearing an appeal, an appeal board must sit in a municipality whose valuation roll is the subject of the appeal or review. (3) If the chairperson is absent or not available, or if there is a vacancy in the office of chairperson, the other members experience in the administration of justice or the alternate for the chairperson at the meeting or to act as chairperson. of the appeal board must elect a member with to preside (4) Meetings of an appeal board are open to the public, but a board may adjourn in closed session when deliberating an issue before the board. Administrative assistance 66. (1) An appeal board may request a municipality whose valuation roll is under consideration by the board to provide it with the necessary office accommodation and other administrative assistance, including staff for the board. (2) A municipality whose valuation roll is under consideration - ( a ) must comply with all reasonable requests in terms ( b ) is liable for the costs of an appeal board, provided that the members of subsection (1); and of an appeal board must be remunerated in accordance with section 61(3). 30 35 40 62 No. 26357 Act No. 6,2004 Procedures GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004

67. An appeal board may determine its internal procedures to dispose of appeals and reviews subject to any procedures that may be prescribed. Quorums and decisions 68. (1) A majority of the members of an appeal board serving at any relevant time 5 constitutes a quorum for a meeting of the board. (2) A matter before an appeal board is decided by a supporting vote of a majority of the members of the board. (3) If on any matter before an appeal board there is an equality of votes, the member presiding at the meeting must exercise a casting vote in addition to that person’s vote as 10 a member. Decisions affecting valuation rolls 69. (1) The chairperson of an appeal board and the valuer of the municipality must ensure that the valuation roll is adjusted or added to in accordance with the decisions taken by the appeal board. (2) If an adjustment in the valuation of a property affects the amount due for rates 15 payable on that property, section 55(2) must be applied. (3) Where an addition has been made to the valuation roll as envisaged in subsection (I), section 55 (3) must be applied. to Orders as costs 20 70. (I) When an appeal board gives its decision, it may issue an order with regard to costs it regards as just and equitable. (2) When making an order in terms of subsection (l), an appeal board may order any person whose appeal or opposition to an appeal is in bad faith or frivolous to compensate the municipality concerned in full or in part for costs incurred by the municipality in 25 connection with the appeal. Committees of appeal boards 71. (1) The MEC for local government may, on request by an appeal board, authorise the board to establish one or more committees to assist it in the performance of its duties. (2) When appointing members to a committee, an appeal board is not restricted to 30 members of the appeal board. (3) An appeal board- ( a ) must determine the duties of a committee; (b) must appoint a chairperson and other members of a committee; (c) may authorise a committee to co-opt advisory members within limits determined by the board; (d) may remove a member of a committee from office at any time; and ( e ) may determine a committee’s procedure. (4) An appeal board which has established a committee may dissolve that committee at any time. ( 5 ) Sections 61 and 66 ( 2 ) (b), read with the necessary changes as the context may require, apply to the conditions of appointment of committee members who are not members of an appeal board. 35 40 Inspection of property 72. (1) Subject to any legislation that restricts or prohibits entry to any specific 45 property, a member of, or any other person authorised by, an appeal board may - ( a ) between 07:30 and 19:OO on any day except a Sunday or public holiday, enter any property that is the subject of an appeal or review; and 64 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (b) inspect that property for the purpose of the appeal or review. ( 2 ) When entering any property in terms of subsection (l), a member of, or any other person authorised by, an appeal board - (a) must, on demand by a person on that property, produce proof of identity; and (b) may be accompanied by an interpreter or any other person whose assistance 5 may reasonably be required in the circumstances. (3) The MEC for local government who established an appeal board must issue to a member of, or any person authorised by, that appeal board prescribed format containing a photograph of that person. an identity card in the to Access information 10

73. A member of, or any other person authorised by, an appeal board may- ( a ) require the owner, tenant or occupier of a property which is the subject of an appeal or review, or the agent of the owner, to give the member or authorised person access to any document or information in possession of the owner, tenant, occupier or agent which the member or authorised person reasonably requires for purpose of the appeal or review; 1.5 ( b ) make extracts from any such document or information; and (c) in writing require the owner, tenant or occupier of the property, or the agent of the owner, to provide the member or authorised person either in writing or orally with particulars regarding the property which the member or authorised 20 person reasonably requires for purpose of the appeal or review. Protection of information 74. (1) A member of, or any other person authorised by, an appeal board to inspect property may not disclose to any person any information obtained whilst exercising a referred power section 72 or 73, except- to in 25 ( a ) within the scope of that person’s powers and duties in terms of this Act; (b) for the purpose of carrying out the provisions of this Act; (c) for the purpose of legal proceedings; or (d) in terms of a court order. (2) Subsection (1) also applies to a person accompanying a member of an appeal 30 board or a person authorised by an appeal board in terms any property in terms of that section. of section 72 (l), when entering Powers of appeal boards 75. (1) An appeal board may- to before notice, appear (a) by person a summon (i) to give evidence; or (ii) to produce a document available summons; it- to that person and specified in the (b) call a person present at a meeting of an appeal board, whether summoned or not- (i) to give evidence; or (ii) to produce a document in that person’s custody; (c) administer an oath or solemn affirmation to that person; (d) question that person, or have that person questioned; or ( e ) retain a document produced reasonable period. in terms of paragraph (a)(ii) or (b)(ii) for a 45 (2) A person appearing before an appeal board, whether summoned or not, may at his or her own expense be assisted by a legal representative. (3) ( a ) Aperson summoned to appear before an appeal board is entitled to witness fees proceedings in criminal witnesses paid to state court. in a (b) Fees referred to in paragraph ( a ) must be paid by the relevant municipality. 35 40 50 66 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 (4) The law regarding privilege applicable to a witness summoned to give evidence in a criminal case in a court applies to the questioning of a person in terms of subsection (1). Proceedings by, or against, appeal boards 76. (1) Legal proceedings by, or against, an appeal board may be instituted in the 5 name of the board. ( 2 ) Any costs awarded in any legal proceedings against an appeal board must be borne by the municipality concerned. CHAPTER 8 UPDATING OF VALUATION ROLLS 10 General

77. A municipality must regularly, but at least once a year, update its valuation roll by causing- ( a ) a supplementary valuation roll to be prepared , if section 78 applies; or ( b ) the valuation roll amended, if section 79 applies. 15 to be Supplementary valuations 78. (1) A municipality must, whenever necessary, cause a supplementary valuation to be made in respect of any rateable property- (a) incorrectly omitted from the valuation roll; ( 6 ) included in ( c ) subdivided or consolidated after the last general valuation; (d) of which the market value has substantially increased or decreased for any after the last general valuation; a municipality reason after the last general valuation; ( e ) substantially incorrectly valued during the last general valuation; or ( f i for any other exceptional (2) For the purposes of subsection (l), the provisions of Part 2 of Chapter 4 and, revalued reason. must that be 20 25 Chapters 5 , 6 and 7, read with the necessary changes as the context may require, are applicable, except that- (a) a municipal valuer who prepared the valuation roll may be designated for the preparation and completion of the supplementary valuation roll; and 30 ( b ) the supplementary valuation roll takes effect on the first day of the month following the completion of the public inspection period required for the supplementary valuation roll in terms of section 49 (as read with this section), and remains valid for the duration of the municipality’s current valuation roll. (3) Supplementary valuations must reflect the market value of properties determined 35 in accordance with- ( a ) market conditions that applied as at the date of valuation determined for purposes of the municipality’s last general valuation; and ( b ) any other applicable provisions of this Act. (4) Rates on a property based on the valuation of that property in a supplementary 40 valuation roll become payable with effect from - ( a ) the effective date of the supplementary roll, in the case of a property referred to in subsection (1) (a), (e) or (fi; (b) the date on which the property was included in the municipality, in the case of a property referred to in subsection (1) (b); 45 ( c ) the date on which the subdivision or consolidation of the property was to in registered in the Deeds Office, in the case of a property referred subsection (1) (c); or (d) the date on which the event referred to in subsection (1) (d) has occurred. 68 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT. 2004 Amendment of valuation rolls

79. A municipality must regularly cause its valuation roll to be amended to reflect any changes to the particulars on the roll, except that changes to the roll in circumstances where section 78 applies may only be effected through a supplementary roll in accordance with that section. 5 CHAPTER 9 MISCELLANEOUS MATTERS Condonation of non-compliance with time periods 80. (1) The MEC for local government in a province may, on good cause shown, and on such conditions as the MEC may impose, condone any non-compliance with a provision of this Act requiring any act to be done within a specified period or permitting any act to be done only within a specified period. (2) Non-compliance with section 21, 31 or 32 may not be condoned in terms of 10 subsection (I). (3) The powers conferred in terms of this section on an MEC for local government may only be exercised within a framework as may be prescribed. 15 Provincial monitoring 81. ( I ) The MEC for local government in a province must monitor whether municipalities in the province comply with the provisions of this Act. (2) If a municipality fails to comply with a provision of this Act, the MEC may take any appropriate steps to ensure compliance, including proposing an intervention by the provincial executive in terms of section 139 of the Constitution. 20 National monitoring and reporting 82. (1) The Minister may monitor, and from time to time investigate and issue a public report on, the effectiveness, consistency, uniformity and application of municipal valuations for rates purposes. (2) The investigation may include- (a) studies of the ratio of valuations to sale prices; and ( b ) other appropriate of the statistical measures to establish the accuracy valuations, including the relative treatment of higher value and lower value property. (3) Investigations in terms of subsection (1) may be undertaken in respect of one or 25 30 more or all municipalities. Regulations 83. (1) The Minister may make regulations not inconsistent with conceming- this Act 35 (a) any matter that may be prescribed in terms of this Act; (bj the preparation, contents, adoption, and enforcement of a municipal rates (cj policy; the manner in which rates referred to in section 21 must be phased in and the criteria that municipalities must take into account; 40 (d) the property register; (ej the form and contents of any document referred to in this Act, including any- (i) declaration; (ii) authorisation; (iii) valuation roll; (iv) objection to a valuation; 45 70 ' No. 26357 Act NO. 6; 20U4 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 (v) appeal against a decision (vi) notice; the valuation and rating of public service infrastructure; If) (g) the procedure that must be followed in connection with- of a municipal valuer; and (i) appeals to an appeal board against decisions of municipal valuers, 5 including the procedure to lodge, oppose, adjudicate and dispose of such appeals; and (ii) reviews by an appeal board of decisions of municipal valuers; (h) the matters for which, or circumstances in which, an appeal board may condone non-compliance with a procedural requirement the giving of reasons by an appeal board for its decisions; (i) ( j ) the funding of appeal boards by municipalities; ( k ) inquiries by investigating tribunals to establish alleged misconduct alleged incompetence of, members of appeal boards; inquiries by municipalities to establish alleged misconduct incompetence of, municipal valuers or assistant municipal valuers; ( I ) of this Act; I0 by, or by, or alleged 15 ( m ) fees payable for information or the issue of documents in terms of this Act; and ( n ) any matter which in the opinion of the Minister is necessary for the effective or carrying out furtherance of the objects of this Act. (2) The Minister may by regulation in terms of subsection (1) declare a contravention of, or failure to comply with, any specific regulation an offence. (3) Regulations in terms of subsection (1) may treat different categories of properties, or different categories of owners of properties, differently. promulgation processes before Consultative of regulations 20 25

84. Before regulations in terms of section 83 are promulgated, the Minister must- (a) consult organised iocal government on the substance of those regulations; and (b) publish the draft regulations in the Government Gazette for public comment. Copyright of valuation rolls and other data

85. Copyright of valuation rolls and other documents produced by municipal valuers, 30 assistant municipal valuers or data-collectors in the performance of their functions, and data collected by municipal valuers, assistant municipal valuers or data-collectors for the purpose of preparing valuation rolls, vests in the municipality concerned. Offences 86. (1) A person is guilty of an offence if that person- 35 ( a ) contravenes section 43( l)(a) or (b), 44, 62( l)(b) or (c), or 74; ( b ) wilfully obstructs, hinders or threatens a valuer or a member of or person authorised by an appeal board when the valuer, member or person performs a duty or exercises a power in terms of this Act; (c) wilfully gives information in an objection in terms of section 50( l)(c) or in an 40 appeal in terms of section 48 which is false in any material respect; (d) after having been summoned in terms of section 75 fails- (i) to be present at a meeting of an appeal board at the time and place excused; specified in the summons; (ii) to remain present until (iii) to produce a document specified in the summons; or 45 72 No. 26357 Act No. 6,2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 ( e ) after having been called in terms of section 75 refuses- (i) to appear; (ii) to answer any question, except where the answer might incriminate him or her; or a produce (iii) to fails to comply with a request in terms of section 29(4), 42( 1) ( a ) or (c) or 73 ( a ) or (c), or in response to such request wilfully supplies false or incorrect information in any material respect. person’s that document in custody; or (f) (2) A valuer is guilty of an offence if that valuer is grossly negligent in the exercise of functions the section in of office set out 34. (3) A person convicted of an offence in terms of subsection (1) or (2) is liable to imprisonment not exceeding two years or to a fine as may be prescribed in applicable national legislation. (4) A person convicted of an offence in terms of section 83(2) is liable to a fine or months. not six imprisonment exceeding Application of Act when in conflict with other laws 5 10 15

87. This Act prevails in the event of any inconsistency between this Act and any other legislation regulating the levying of municipal rates. Transitional arrangement: Valuation and rating under prior legislation 88. (1) Municipal valuations and property rating conducted before the commence- 20 ment of this Act by a municipality in an area in terms of legislation repealed by this Act, may, despite such repeal, continue to be conducted in terms of that legislation until the date on which the valuation roll covering that area prepared in terms of this Act takes effect in terms of section 32 (1). (2) For purposes of subsection (l), any reference in such repealed legislation to a 25 “local authority”, “local council”, “metropolitan “other unit” of local government must - local council”, “rural council” or ( a ) in relation to an area situated within a metropolitan municipality, be regarded as refemng to that metropolitan municipality; (b) in relation to an area situated within a local municipality, referring to that local municipality; and be regarded as 30 (c) in relation to an area situated within a district management area, be regarded as referring to the district municipality in which that district management area falls. ‘Ikansitional arrangement: Use of existing valuation rolls and supplementary valuation rolls 35 89. (1) Until it prepares a valuation roll in terms of this Act, a municipality may- (a) continue to use a valuation roll and supplementary valuation roll that was in force in its area before the commencement of this Act; and ( b ) levy rates against property values as shown on that roll or supplementary roll. 40 (2) If a municipality uses valuation rolls and supplementary valuation rolls in terms of subsection (1) that were prepared by different predecessor municipalities, the municipality may impose different rates based on the different rolls, so that the amount payable on similarly situated properties is more or less similar. (3) This section lapses four years from the date of commencement of this Act, and 45 from that date any valuation roll or supplementary valuation roll that was in force before the commencement of this Act may not be used. -74 No. 26357 Act No. 6, 2004 GOVERNMENT GAZETTE, 17 MAY 2004 GOVERNMENT: LOCAL MUNICIPAL PROPERTY RATES ACT, 2004 ‘I’ransitional arrangement: Existing rates policies 90. (1 j A rates policy adopted by a municipality before the commencement of this Act: including any revisions commencement until the date on which the municipality in terms of this Act takes of such rates policy, continues to be of force after such first valuation roll prepared by the effect in terms of section 32 (1). 5 (2) Any review of such rates policy after the commencement of this Act must take into account the aims of section 3 (3). Transitional arrangement: Application of section 21

91. Section 21, read with section 88, also applies to rates levied on property referred to in section 21 in terms of legislation repealed by this Act, after the commencement of 10 this Act. Transitional arrangement: Liability of bodies corporate of sectional title schemes 92. (1) Section 10 does not apply in respect of rates levied against a valuation roll or supplementary valuation roll prepared before the effective date of the first valuation roll prepared in terms of this Act. 15 (2) Section 25 does not affect the liability of a body corporate of a sectional title scheme to a municipality, nor of the owner of a sectional title unit to the body corporate, for property rates levied against a valuation roll or supplementary valuation prepared before the effective date of the first valuation roll prepared in terms of this Act. roll Transitional arrangement: Special rating areas 20 93. (1) A special rating area established by a municipality in terms of legislation repealed by this Act, continues after the commencement of this Act for the period for which it was established or until the municipality has recovered any capital expenditure it. has incurred for the purpose of such special rating area, whichever period expires first. (2) Section 22 (3) (c) must, in relation to a special rating area referred to ( 1 j, be complied with as from one year after the commencement of this Act. in subsection 25 Amendment of section 115 of Act 32 of 2000

94. Section 115 of the Municipal Systems Act is amended by the substitution subsection (1 j for the words preceding paragraph ( a ) of the following words: in *‘( 1) Any notice or other document that is served on a person in terms of this Act 30 or by a municipality in terms of any other legislation is regarded as having been served-”. Amendment and repeal of legislation

95. The legislation specified in the Schedule is- (a) amended to the extent indicated in the third column (b) repealed to the extent indicated in the third column of the Schedule. of the Schedule; and 35 Short title and commencement

96. This Act is called the Local Government: Municipal Property Rates Act, 2004, and comes into operation on a date to be determined by the President Gazette. by proclamation in the 40 76 No. 26357 Act No. 6,2004 GOVERNMENT GAZE'ITE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 SCHEDULE PART 1: LAWS OF THE FORMER PROVINCE OF THE CAPE OF GOOD HOPE Sections 8 to 1 No. 3 of 1986) Divisional Councils Amendment Ordinance, 1986 (Ordinance No. 4 of 1986) No. 30 of 1978), Transkei Municipalities Act, 1979 (Act No. 25 of 1979) 24. Municipal Act, 1987 (Act No. 17 of 1987), Ciskei 25. No. 26 of 1994) No. 147 of 1993 Proclamation No. 148 of 1993 22. 23. 26. 27. 28. Sections 1, 2 and 3 The whole Valuation Act, 1978 (Act Part 2 of Chapter 8 Part 2 of Chapter 10 The whole Valuation Ordinance, 1994 (Ordinance The whole Proclamation The whole '78 No. 26357 .4ct No. 6,2004 ~~ GOVERNMENT GAZETE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 PART 2: LAWS OF THE FORMER PROVINCE OF NATAL 20. 21. 22. 23. 24. 25. Local Authorities Second Amendment Ordinance, 1979 (Ordinance No. 14 of 1979) Durban Extended Powers: Amendment Ordinance, 1979 (Ordinance No. 15 of 1979) Pinetown Extended Powers Ordinance, 1979 (Ordinance No. 17 of 1979) Local Authorities Fourth Amendment Ordinance, 1979 (Ordinance No. 24 of 1979) Local Authorities Amendment Ordinance, 1980 (Ordinance No. 8 of 1980) Durban Extended Powers: Amendment Ordinance, 1980 (Ordinance No. 18 of 1980) Sections 2 and 3 Sections 14, 15 and 16 Section 3 Section 8 Sections 2(1), 3 and 4 Sections 6 and 7 80 No. 26357 Act No. 6,2004 GOVERNMENT GAZETIE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 No. 26. 27. 28. 29. 30. No. and year of law Local Authorities Second Amendment Ordinance, 1980 (Ordinance No. 27 of 1980) Durban Extended Powers: Amendment Ordinance, 1981 (Ordinance No. 15 of 1981) Local Authorities Second Amendment Ordinance, 1981 (Ordinance No. 20 of 1981) Local Authorities Amendment Ordinance, 1982 (Ordinance No. 3 of 1982) Local Authorities Second Amendment Ordinance, 1982 (Ordinance No. 5 of 1982) Extent of amendment Title, or repeal Sections 7 and 8 Section 6 Section 2 Section 1 Sections 7 to 11

31. Section 4 Durban Extended Powers: Amendment Ordinance, 1982

33. Sections 4 to 9 (Ordinance No. 12 of 1982) Local Authorities Third Amendment Ordinance, 1982 (Ordinance No. 16 of 1982) Local Authorities Amendment Ordinance, 1983 (Ordinance No. 5 of 1983) Pietermaritzburg Loan and Extended Powers Ordinance, 1983 (Ordinance No. 8 of 1983) Local Authorities Amendment Ordinance, 1984 35. (Ordinance No. 4 of 1984) Local Authorities Fourth Amendment Ordinance, 1984 (Ordinance No. 9 of 1984) Durban Extended Powers: Amendment Ordinance, 1984 (Ordinance No. 14 of 1984) 'Local Authorities Amendment Ordinance, 1985 (Ordinance No. 9 of 1985) 4 Section 12 Section 1 Section 1 Sections 5, 6(aj and (bj, and 7 Sections 35 to 38 34. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 50. No. 8 of 1986) Local Authorities Amendment Ordinance, 1986 (Ordinance No. 11 of 1986) Proclamation No. 4 of 1988 Proclamation No. 16 of 1989 Proclamation No. 12 of 1990 Proclamation No. 27 of 1990 Proclamation No. 54 of 1990 Proclamation No. 55 of 1990 Proclamation No. 55 of 1991 Proclamation No. 56 of 1992 Proclamation No. 4 of 1994 49. Proclamation No. 6 of 1994 Paragraph X(ix) of the Penalties Amendment Ordinance, 1986 (Ordinance Schedule Sections 2, 3 and 4 Paragraphs 29, 30 and 31 Paragraphs 5 to 8 Paragraphs 2, 3 and 4 Section 1 The whole Paragraph 8 Paragraphs 8( 1) and 9 to 12 Paragraphs 2 and 3 Paragraphs 5( l), 7 and 8(2) Paragraph 6 132 No. 26357 '4ct No. 6.2004 GOVERNMENT GAZETIE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL PROPERTY RATES ACT, 2004 PART 3: LAWS OF THE FORMER PROVINCE OF THE ORANGE FREE STATE No. No. and year of law 1. Local Government Ordinance, 1962 (Ordinance No. 8 of 1962)

2. Section 2 Local Government Amendment Ordinance, 1963 Extent of amendment Title, or repeal Parts IV and V of Chapter XI (Ordinance No. 13 of 1963) Local Government Amendment Ordinance, 1966 (Ordinance No. 15 of 1966) Local Government Amendment Ordinance, 1967 (Ordinance No. 6 of 1967) Local Government .4mendment Ordinance, 1968 (Ordinance No. 7 of 1968) Local Government Further Amendment Ordinance, 1968 (Ordinance No. 14 of 1968) Sections 7 to 10 Section 2 Section 5 Section 1 Section 10 Local Government Amendment Ordinance, 1971 (Ordinance No. 11 of 1971) Local Government Amendment Ordinance, 1972 (Ordinance No. 6 of 1972) Local Government Further Amendment Ordinance, 1974 (Ordinance No. 13 of 1974) Local Government Amendment Ordinance, 1975 (Ordinance No. 3 of 1975) Local Government Further Amendment Ordinance, 1977 (Ordinance No. 9 of 1977) Local Government Third Amendment Ordinance, 1977 (Ordinance No. 14 of 1977) Section 14 Section 3 Section 4 Sections 5 and 6 Section 5 (Ordinance No. 2 of 1979) Local Government Amendment Ordinance, 1982 (Ordinance No. 7 of 1982) Local Government Further Amendment Ordinance, 1982 (Ordinance No. 14 of 1982) Local Government Amendment Ordinance, 1985 (Ordinance No. 6 of 1985) Section 7 Local Government Amendment Ordinance, 1979 Section 1 Section 5 Section 1 Sections 7 and 8 Local Government Amendment Ordinance, 1986 (Ordinance No. 19 of 1986) Proclamation No. 18 of 1988 Proclamation No. 5 of 1991 19. Proclamation No. 86 of 1991 Proclamation No. 90 of 1993 21. Proclamation No. 136 of 1993 :22. Proclamation No. 15 of 1996 Paragraphs 40(b) and 43 Paragraphs 3 and 4 Paragraphs 6 and 7 Paragraph 12 Paragraphs 7 to 25 Paragraph 1 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. :20. 23. 84 No. 26357 Act NO. 6,2004 GOVERNMENT GAZE?TE, 17 MAY 2004 LOCAL GOVERNMENT: MUNICIPAL PROPERTY RATES ACT, 2004 PART 4: LAWS OF THE FORMER PROVINCE OF THE TRANSVAAL No. Title, No. and year of law Local Government Ordinance, 1939 (Ordinance No. 17 of 1939) Extent of amendment or repeal Section 50 1. 2. 3. 4. 5 . 6. 7. 8. 9. 15. 16. 17. 18. 19. 20. 21. 22. Ar- Sections 26bis and 29 Transvaal Board for the Development of Peri-Urban eas Ordinance, 1943 (Ordinance No. 20 of 1943) Local Government Amendment Ordinance, 1944 (Ordinance No. 19 of 1944) Pen-Urban Areas Health Board Amendment Ordinance, 1945 (Ordinance No. 21 of 1945) Pen-Urban Areas Health Board Amendment Ordinance, 1948 (Ordinance No. 24 of 1948) Section 3 Section 2 Section 10 (Ordinance No. 24 of 1965) (Ordinance No. 24 of 1966) (Ordinance No. 15 of 1968) Section 3 Local Government Amendment Ordinance, 1965 Section 5 Local Government Amendment Ordinance, 1966 Section 4 Local Government Amendment Ordinance, 1968 of Pen-Urban Ar- Section 4 Transvaal Board for the Development

10. Section eas Health Board Amendment Ordinance, 1970 (Ordinance No. 9 of 1970) Transvaal Board for the Development of Pen-Urban Ar- eas Health Board Amendment Ordinance, 1976 (Ordinance No. 12 of 1976) Local Authorities Rating Ordinance, 1977 (Ordinance No. I 1 of 1977) 11. 2 The whole, except section 48

12. The whole Local Authorities Rating Amendment Ordinance, 1978 (Ordinance No. 10 of 1978) 13.

14. Section (Ordinance No. 16 of 1978) Local Government Amendment Ordinance, 1980 (Ordinance No. 13 of 1980) Sections 4 and 12 Local Government Amendment Ordinance, 1978 2 The whole Local Authorities Rating Amendment Ordinance, 1980 (Ordinance No. 15 of 1980) Local Authorities Rating Amendment Ordinance, 1981 (Ordinance No. 7 of 1981) The whole The whole Local Authorities Rating Amendment Ordinance, 1982 (Ordinance No. 7 of 1982) Local Authorities Rating Amendment Ordinance, 1983 (Ordinance No. 10 of 1983) Local Authorities Rating Amendment Ordinance, 1984 (Ordinance No.12 of 1984) Local Authorities Rating Amendment Ordinance, 1985 (Ordinance No. 17 of 1985) Proclamation No. 46 of 1990 Proclamation No. 3 of 1992 Proclamation No. 17 of 1994 23. The whole The whole The whole The whole Paragraph 5 The whole 86 No. 26357 Act No. 6.2004 GOVERNMENT GAZETTE, 17 MAY 2004 LOCAL GOVERNMENT MUNICIPAL. PROPERTY RATES ACT, 2004 PART 5 : OTHER LAWS No. Title, No. and year of law of State Property Act, 1984 (Act No. 79 of 1984) No. 127 of 1991) 1. 2. 3. Extent of amendment or repeal The whole Rating Sections 6 and 7 Local Authorities Affairs Amendment Act, 1991 (Act Ordinance of 1974, 1994 (Law No. 1 of 1994) on the Amendment of the Municipal Section 2 Western Cape Law of the Divisional 4. Section 2 Western Cape Law on the Amendment Councils Ordinance of 1976, 1994 (Law No. 2 of 1994) No. 8 of 5. 1996), Gauteng The whole Local Government Amendment Act, 1996 (Act

6. Section 1 Local Government Ordinance Amendment Act, 1997 (Act No. 3 of 1997), Free State L

7. The whole Local Authorities Rating Amendment Act, 1997 (Act No. 5 of 1997), Gauteng