Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 6 : Valuation Rolls52. Compulsory review of decisions of municipal valuer |
| (1) | If a municipal valuer adjusts the valuation of a property in terms of section 51(c) by more than 10 per cent upwards or downwards— |
| (a) | the municipal valuer must give written reasons to the municipal manager; and |
| (b) | the municipal manager must promptly submit to the relevant valuation appeal board the municipal valuer's decision, the reasons for the decision and all relevant documentation, for review. |
| (2) | An appeal board must — |
| (a) | review any such decision; and |
| (b) | either confirm, amend or revoke the decision. |
| (3) | If the appeal board amends or revokes the decision, the chairperson of the appeal board and the valuer of the municipality must ensure that the valuation roll is adjusted in accordance with the decisions taken by the appeal board. |