| (a) | A resolution levying rates in a municipality must be annually promulgated, within 60 days of the date of the resolution by publishing the resolution in the Provincial Gazette. |
| (i) | contain the date on which the resolution levying rates was passed; |
| (ii) | differentiate between categories of properties; and |
| (iii) | reflect the cent amount in the Rand rate for each category of property. |
[Subsection (2) amended by section 10 of Act No. 29 of 2014]
| (3) | Whenever a municipality passes a resolution in terms of subsection (1), the municipal manager must, without delay— |
| (a) | conspicuously display the resolution 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 stating that— |
| (i) | a resolution levying a rate on property has been passed by the council; and |
| (ii) | the resolution is available at the municipality's head and satellite offices and libraries for public inspection during office hours and, if the municipality has an official website or a website available to it, that the resolution is also available on that website. |
