| (a) | any matter that may be prescribed in terms of this Act; |
| (b) | the preparation, contents, adoption, and enforcement of a municipal rates policy; |
| (c) | the manner in which rates referred to in section 21 must be phased in and the criteria that municipalities must take into account; |
| (e) | the form and contents of any document referred to in this Act, including any— |
| (iv) | objection to a valuation; |
| (vii) | request for review of a supplementary valuation; |
[Paragraph (1)(e) (vi) amended by section 30(a) of Act No. 29 of 2014]
[Paragraph (1)(e) (vii) inserted by section 30(a) of Act No. 29 of 2014]
| (g) | the procedure that must be followed in connection with— |
| (i) | appeals to an appeal board against decisions of municipal valuers, including the procedure to lodge, oppose, adjudicate and dispose of such appeals; and |
| (ii) | reviews by an appeal board of decisions of municipal valuers; |
| (h) | the matters for which, or circumstances in which, an appeal board may condone non-compliance with a procedural requirement of this Act; |
| (i) | the giving of reasons by an appeal board for its decisions; |
| (j) | the funding of appeal boards by municipalities; |
| (k) | inquiries by investigating tribunals to establish alleged misconduct by, or alleged incompetence of, members of appeal boards; |
| (l) | inquiries by municipalities to establish alleged misconduct by, or alleged incompetence of, municipal valuers or assistant municipal valuers; |
| (m) | fees payable for information or the issue of documents in terms of this Act; and |
| (n) | any matter which in the opinion of the Minister is necessary for the effective carrying out or furtherance of the objects of this Act. |
| (2) | The Minister may by regulation in terms of subsection (1) declare a contravention of, or failure to comply with, any specific regulation an offence. |
| (3) | Regulations in terms of subsection (1) may— |
| (a) | treat different categories of properties, or different categories of owners of properties, differently; or |
| (b) | differentiate between different kinds of municipalities, which may, for purposes of this section, be defined either in relation to categories, types or budgetary size, or in any other manner. |
[Subsection (3) amended by section 30(b) of Act No. 29 of 2014]
(4)
| (a) | The Minister may, by notice in the Gazette, delay the implementation of a provision of a regulation made in terms of subsection (1) for a period determined in the notice and on such conditions as may be determined in the notice. |
| (b) | The delay in terms of paragraph (a) may— |
| (i) | apply to municipalities generally; or |
| (ii) | be limited in its application to a particular kind of municipality, which may, for purposes of this section, be defined either in relation to a category, type or budgetary size of municipality or in any other manner. |
[Subsection (4) inserted by section 30(c) of Act No. 29 of 2014]
