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. |