| (a) | treat persons liable for rates equitably; |
| (b) | determine the criteria to be applied by the municipality if it— |
| (i) | levies different rates for different categories of properties determined in terms of section 8; |
| (ii) | exempts a specific category of owners of properties, or the owners of a specific category of properties, from payment of a rate on their properties; |
| (iii) | grants to a specific category of owners of properties, or to the owners of a specific category of properties, a rebate on or a reduction in the rate payable in respect of their properties; or |
| (iv) | increases or decreases rates; |
[Subparagraph (i) amended by section 2 (a) of Act No. 29 of 2014]
[Subparagraph (iv) amended by section 2 (b) of Act No. 29 of 2014]
| (c) | determine, or provide criteria for the determination of — |
| (i) | categories of properties for the purpose of levying different rates as contemplated in paragraph (b)(i); and |
| (ii) | categories of owners of properties, or categories of properties, for the purpose of granting exemptions, rebates and reductions as contemplated in paragraph (b)(ii) or (iii); |
| (e) | identify and provide reasons for— |
[Paragraph (e) amended by section 25(a) of Act No. 19 of 2008]
| (f) | take into account the effect of rates on the poor and include appropriate measures to alleviate the rates burden on them; |
| (g) | take into account the effect of rates on organisations conducting specified public benefit activities and registered in terms of the Income Tax Act for tax exemptions because of those activities, in the case of property owned and used by such organisations for those activities; |
[Paragraph (g) amended by section 25(b) of Act No. 19 of 2008]
| (i) | allow the municipality to promote local, social and economic development; and |
| (j) | identify, on a basis as may be prescribed, all rateable properties in the municipality that are not rated in terms of section 7(2)(a); and |
| (k) | in respect of agricultural property, give effect to the regulations promulgated in terms of section 19 (1)(b). |
[Paragraph (j) amended by section 3 (c) of Act No. 29 of 2014]
[Paragraph (k) inserted by section 3 (d) of Act No. 29 of 2014]
| (4) | [Subsection (4) deleted by section 3(e) of Act No. 29 of 2014]. |
| (5) | Any exemptions, rebates or reductions referred to in subsection (3) and provided for in a rates policy adopted by a municipality must comply and be implemented in accordance with a national framework that may be prescribed after consultation with organised local government. |
| (6) | No municipality may grant relief in respect of the payment of a rate— |
| (a) | to a category of owners of properties, or to the owners of a category of properties, other than by way of an exemption, a rebate or a reduction provided for in its rates policy and granted in terms of section 15; or |
| (b) | to the owners of properties on an individual basis. |
