| (a) | a general valuation to be made of all properties in the municipality determined in terms of subsection (2); and |
| (b) | a valuation roll to be prepared of all properties determined in terms of subsection (3). |
| (2) | All rateable properties in the municipality must be valued during a general valuation, including those properties partially excluded from rates in terms of section 17(1)(a) and (h) : Provided that— |
| (a) | properties referred to in section 7(2)(a) must be valued only to the extent that the municipality intends to levy a rate on those properties; and |
| (b) | the Minister may fully or partially exempt a municipality from the obligation to value properties excluded from rates in terms of section 17(1)(e), (g) and (i) if the municipality can demonstrate that the valuation of those properties is too onerous for it, given its financial and administrative capacity. |
[Subsection (2) amended by section 18(a) of Act No. 29 of 2014]
| (3) | All properties valued in terms of subsection (2) must be included in the valuation roll: Provided that properties referred to in sections 7(2)(a)(i) and (ii) and 17(1)(e), (g) and (i) must be included in the valuation roll whether they have been valued or not. |
[Subsection (3) amended by section 18(b) of Act No. 29 of 2014
