| (1) | A municipality must furnish each person liable for the payment of a rate with a written account specifying— |
| (a) | the amount due for rates payable; |
| (b) | the date on or before which the amount is payable; |
| (c) | how the amount was calculated; |
| (e) | if the property is subject to any compulsory phasing-in discount in terms of section 21, the amount of the discount; and |
| (f) | if the property is subject to any additional rate in terms of section 22, the amount due for additional rates. |
(1A) A person liable for a rate must furnish the municipality with an address where correspondence can be directed to.
[Subsection (1A) inserted by section 17 of Act No. 29 of 2014
| (2) | A person is liable for payment of a rate whether or not that person has received a written account in terms of subsection (1). If a person has not received a written account, that person must make the necessary inquiries from the municipality. |
| (3) | The furnishing of accounts for rates in terms of this section is subject to section 102 of the Municipal Systems Act. |
