Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : RatingPart 1 : Rates policy5. Annual review of rates policy |
| (1) | A municipal council must annually review, and if necessary, amend its rates policy. Any amendments to a rates policy must accompany the municipality's annual budget when it is tabled in the council in terms of section 16(2) of the Municipal Finance Management Act. |
| (2) | Section 3(3) to (6), read with the necessary changes as the context may require, apply to any amendment of rates policy. Community participation in amendments to a rates policy must be effected through the municipality’s annual budget process in terms of sections 22 and 23 of the Municipal Finance Management Act. |