| (2) | If an adjustment in the valuation of a property affects the amount due for rates payable on that property, the municipal manager must— |
| (i) | the amount actually paid on the property since the effective date; and |
| (ii) | the amount payable in terms of the adjustment on the property since the effective date; and |
| (i) | recover from the person liable for the payment of the rate the difference determined in terms of paragraph (a) without adding interest on the amount due for rates; or |
(ii) repay to the person who made the payment the difference determined in terms of paragraph (a) plus interest at the prescribed rate.
[Subsection (2)(b) amended by section 22 (a) of Act No. 29 of 2014
| (3) | [Subsection (3) deleted by section 22 (b) of Act No. 29 of 2014 |
