Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)

Chapter 2 : Rating

Part 1 : Rates policy

6. By-laws to give effect to rates policy
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(1)A municipality must adopt and publish by-laws, in terms of sections 12 and 13 of the Municipal Systems Act, to give effect to the implementation of its rates policy.

[Subsection (1) amended by section 4 of Act No. 29 of 2014]

 

(2)By-laws in terms of subsection (1) may differentiate between—
(a)different categories of properties; and
(b)different categories of owners of properties liable for the payment of rates.