Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : RatingPart 3 : Limitations on levying of rates19. Impermissible differentiation |
| (1) | A municipality may not levy— |
| (a) | different rates on residential properties, except as provided for in sections 11(2), 21 and 89A : Provided that this paragraph does not apply to residential property which is vacant; |
[Paragraph (1)(a) amended by section 14 (a) of Act No. 29 of 2014]
| (b) | a rate on a category of non-residential properties that exceeds a prescribed ratio to the rate on residential properties determined in terms of section 11(1)(a): Provided that different ratios may be set in respect of different categories of non-residential properties. |
[Paragraph (1)(b) amended by section 30 of Act No. 19 of 2008]
| (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 (1)(b) may be subject to prescribed norms and standards, and may only be prescribed with the concurrence of the Minister of Finance. |
[Subsection (2) amended by section 14 (b) of Act No. 29 of 2014