Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : RatingPart 5 : Municipal register of properties23. Register of properties |
| (1) | A municipality must draw up and maintain a register in respect of properties situated within that municipality, consisting of a Part A and a Part B. |
| (2) | Part A of the register consists of the current valuation roll of the municipality, including any supplementary valuation rolls of the municipality prepared in terms of section 78. |
| (3) | Part B of the register must specify which properties on the valuation roll or any supplementary valuation rolls are subject to— |
| (a) | an exemption from the rate in terms of section 15; |
| (c) | a phasing-in of the rate in terms of section 21; or |
| (d) | an exclusion referred to in section 17(1)(a), (e), (g), (h) and (i). |
| (4) | The register must be open for inspection by the public during office hours. If the municipality has an official website or another website available to it, the register must be displayed on that website. |
| (5) | A municipality must at regular intervals, but at least annually, update Part B of the register. Part A of the register must be updated in accordance with the provisions of this Act relating to the updating and supplementing of valuation rolls. |