[Paragraph (1) (a) amended by section 13 (a) of Act No. 29 of 2014]
| (aA) | on any property referred to in paragraphs (a), (b), (e), (g), and (h) of the definition of 'public service infrastructure'; |
[Paragraph (1) (aA) inserted by section 13 (b) of Act No. 29 of 2014
| (b) | on any part of the sea-shore as defined in the National Environmental Management Integrated Coastal Management Act, 2007 (Act No. 24 of 2008); |
[Paragraph (1) (b) amended by section 13 (c) of Act No. 29 of 2014
| (c) | 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); |
| (d) | on any islands of which the state is the owner, including the Prince Edward Islands referred to in the Prince Edward Islands Act, 1948 (Act No. 43 of 1948); |
| (e) | on those parts of a special nature reserve, national park or nature reserve within the meaning of the National Environmental Management: Protected Areas Act, 2003 (Act No. 57 of 2003), or of a national botanical garden within the meaning of the National Environmental Management: Biodiversity Act, 2004 (Act No. 10 of 2004), which are not developed or used for commercial, business, agricultural or residential purposes; |
[Paragraph (1) (e) amended by section 29 of Act No. 19 of 2008]
| (f) | on mining rights or a mining permit within the meaning of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002), excluding and building, other immovable structures and infrastructure above the surface of the mining property required for purposes of mining; |
[Paragraph (1) (f) amended by section 13 (d) of Act No. 29 of 2014
| (i) | ten years from the date on which such beneficiary's title was registered in the office of the Registrar of Deeds; or |
| (ii) | upon alienation of the property by the land reform beneficiary or his or her heirs, dependants or spouse; |
[Paragraph (1) (g) amended by section 13 (e) of Act No. 29 of 2014
| (h) | on the first R15 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; or |
| (ii) | for properties used for multiple purposes, provided one or more components of the property are used for residential purposes; or |
| (i) | on a property registered in the name of and used primarily as a place of public worship by a religious community, including the official residence registered in the name of that community which is occupied by the office-bearer of that community who officiates at services at that place of worship. |
[Paragraph (1) (i) amended by section 13 (f) of Act No. 29 of 2014
| (1A) | The exclusion from rates of a property referred to in subsection (1)(b) lapses— |
| (a) | if the property is alienated or let; or |
| (b) | if the exclusion from rates of a property lapses in terms of paragraph the new owner or lessee becomes liable to the municipality concerned for the rates that, had it not been for subsection (1)(b), would have been payable on the property, notwithstanding section 78, with effect from the date of alienation or lease. |
[Subsection (1A) inserted by section 13 (g) of Act No. 29 of 2014
(2)
| (a) | The exclusion from rates of a property referred to in subsection (1)(e) lapses if the declaration of that property as a special nature reserve, national park, nature reserve or national botanical garden, or as part of such a reserve, park or botanical garden, is withdrawn in terms of the applicable Act mentioned in that subsection. |
| (i) | If the property in respect of which the declaration is withdrawn is privately owned, the owner, upon withdrawal of the declaration, becomes liable to the municipality concerned for any rates that, had it not been for subsection (1) (e), would have been payable on the property, notwithstanding section 78, during the period commencing from the effective date of the current valuation roll of the municipality. |
| (ii) | 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 of declaration of the property; |
[Paragraph (2) (b) amended by section 13 (h) of Act No. 29 of 2014
| (c) | The amount for which an owner becomes liable in terms of paragraph (b) must be 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 because of— |
| (i) | a decision by the private owner for any reason to withdraw from the agreement concluded between the private owner and the state in terms of the Protected Areas Act, and in terms of which the private owner initially consented to the property being declared as a protected area; or |
| (ii) | a decision by the state to withdraw from such agreement because of a breach of the agreement by the private owner. |
| (3) | The Minister, acting with the concurrence of the Minister of Finance, may from time to time by notice in the Gazette, increase the monetary threshold referred to in subsection (1)(h) to reflect inflation. |
| (4) | The Minister may, by notice in the Gazette, lower the percentage referred to in subsection (1)(a), but only after consultation with— |
| (a) | relevant Cabinet members responsible for the various aspects of public service infrastructure; |
| (b) | organised local government; and |
| (c) | relevant public service infrastructure entities. |
(5)
| (a) | The exclusion from rates of a property referred to in subsection (1)(i) lapses if the property— |
| (i) | is disposed of by the religious community owning it; or |
| (ii) | is no longer used primarily as a place of public worship by a religious community or, in the case of an official residence contemplated in that subsection, is no longer used as such an official residence. |
| (b) | If the exclusion from rates of a property used as such an official residence lapses, the religious community owning the property becomes liable to the municipality concerned for any rates that, had it not been for subsection (1)(i), would have been payable on the property, notwithstanding section 78, during the period of one year preceding the date on which the exclusion lapsed. |
[Paragraph (5) (b) amended by section 13 (i) of Act No. 29 of 2014
| (c) | The amount for which the religious community becomes liable in terms of paragraph (b) must be regarded as rates in arrears, and the applicable interest on that amount is payable to the municipality. |
