Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)

Chapter 2 : Rating

(1)	A rate becomes payable—

(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 financial 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 section 26 of the Municipal Finance Management Act.

(2)	Subsection (1) does not affect the application of sections 17(2)(b) and (c) and (5)(b) and (c), 55 and 78(4).