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

Chapter 2 : Rating

Part 3 : Limitations on levying of rates

19. Impermissible differentiation

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(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