Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 7 : Valuation Appeal Boards69. Decisions affecting valuation rolls |
(1) | The chairperson of an appeal board and the valuer of the municipality must ensure that the valuation roll is adjusted or added to in accordance with the decisions taken by the appeal board. |
(2) | If an adjustment in the valuation of a property affects the amount due for rates payable on that property, section 55(2) must be applied. |
(3) | Where an addition has been made to the valuation roll as envisaged in subsection (1), section 55(3) must be applied. |