Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : Rating2. Power to levy rates |
| (1) | A metropolitan or local municipality may levy a rate on property in its area. |
(2) [Subsection (2) deleted by section 2 of Act No. 29 of 2014]
| (3) | A municipality must exercise its power to levy a rate on property subject to— |
| (a) | section 229 and any other applicable provisions of the Constitution; |
| (b) | the provisions of this Act; and |
| (c) | the rates policy it must adopt in terms of section 3. |