Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 6 : Valuation Rolls54. Right of appeal |
| (1) | An appeal to an appeal board against a decision of a municipal valuer in terms of section 51 may be lodged in the prescribed manner with the municipal manager concerned by— |
| (a) | a person who has lodged an objection in terms of section 50(1)(c) and who is not satisfied with the decision of the municipal valuer; |
| (b) | an owner of a property who is affected by such a decision, if the objector was not the owner; or |
| (c) | the council of the municipality concerned, if the municipality's interests are affected. |
| (2) | An appeal by— |
| (a) | an objector must be lodged within 30 days after the date on which the written notice referred to in section 53(1) was sent to the objector or, if the objector has requested reasons in terms of section 53(2), within 21 days after the day on which the reasons were sent to the objector; |
| (b) | an owner of such property must be lodged within 30 days after the date on which the written notice referred to in section 53(1) was sent to the owner or, if the owner has requested reasons in terms of section 53(2), within 21 days after the day on which the reasons were sent to the owner; or |
| (c) | a municipal council must be lodged within 30 days after the date on which the decision was taken. |
(3)
| (a) | A municipal manager must forward any appeal lodged in terms of subsection (1) to the chairperson of the appeal board in question within 14 days after the end of the applicable period referred to in subsection (2). |
| (b) | The chairperson of an appeal board must, for purposes of considering any appeals, convene a meeting of the appeal board within 60 days after an appeal has been forwarded to the chairperson in terms of paragraph (a). |
| (c) | When an appeal is forwarded to the chairperson of an appeal board in terms of paragraph (a), a copy of the appeal must also be submitted to the municipal valuer concerned. |
| (4) | An appeal lodged in terms of this section does not defer a person's liability for payment of rates beyond the date determined for payment. |