Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 9 : Miscellaneous Matters89A. Transitional arrangements relating to redetermination of municipal boundaries: Use of valuation rolls and supplementary valuation rolls |
| (1) | If, as a result of the redetermination of a municipal boundary in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998), an area is included into the existing area of jurisdiction of a municipality, that municipality may— |
| (a) | continue to use a valuation roll and supplementary valuation roll that was in force in the area that has been included in its area of jurisdiction; and |
| (b) | levy rates against property values as shown on that valuation roll or supplementary valuation roll, until it prepares a valuation roll or supplementary valuation roll that includes such area. |
| (2) | If a municipality uses valuation rolls and supplementary valuation rolls in terms of subsection (1), that municipality may, notwithstanding section 19(1)(a), impose different rates based on the different valuation rolls or supplementary valuation rolls, so that the amount in the Rand on the market value of the property payable on similarly situated property is more or less the same. |
[Section (89A) inserted by section 32 of Act No. 29 of 2014]