Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 3 : Liability for Rates26. Method and time of payment |
(1) | A municipality may recover a rate— |
(a) | on a monthly basis or less often as may be prescribed in terms of the Municipal Finance Management Act; or |
(2)
(a) | If a rate is payable in a single amount annually it must be paid on or before a date determined by the municipality. |
(b) | If a rate is payable in instalments [sic] it must be paid on or before a date in each period determined by the municipality. |
(3) | Payment of a rate may be deferred but only in special circumstances. |