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

Chapter 2 : Rating

Part 2 : Levying of rates

14. Promulgation of resolutions levying rates

 

 

(1) A rate is levied by a municipality by resolution passed by the municipal council with a supporting vote of a majority of its members.

 

(2)
(a) A resolution levying rates in a municipality must be annually promulgated, within 60 days of the date of the resolution by publishing the resolution in the Provincial Gazette.
(b) The resolution must—
(i) contain the date on which the resolution levying rates was passed;
(ii) differentiate between categories of properties; and
(iii) reflect the cent amount in the Rand rate for each category of property.

[Subsection (2) amended by section 10 of Act No. 29 of 2014]

 

(3) Whenever a municipality passes a resolution in terms of subsection (1), the municipal manager must, without delay—
(a) conspicuously display the resolution for a period of at least 30 days—
(i) at the municipality's head and satellite offices and libraries; and
(ii) if the municipality has an official website or a website available to it as envisaged in section 21B of the Municipal Systems Act, on that website; and
(b) advertise in the media a notice stating that—
(i) a resolution levying a rate on property has been passed by the council; and
(ii) the resolution is available at the municipality's head and satellite offices and libraries for public inspection during office hours and, if the municipality has an official website or a website available to it, that the resolution is also available on that website.