Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004) Chapter 1 : Interpretation 1. Definitions

 

 

 

"agent"

in relation to the owner of a property, means a person appointed by the owner of the property—

 

"agricultural property"

means property that is used primarily for agricultural purposes but, without derogating from section 9, excludes any portion thereof that is used commercially for the hospitality of guests, and excludes the use of the property for the purpose of eco-tourism or for the trading in or hunting of game;

[Definition amended by section 1(a) of Act No. 29 of 2014]

 

"annually"

means once every financial year;

 

"appeal board"

means a valuation appeal board established in terms of section 56;

 

"assistant municipal valuer"

means a person designated as an assistant municipal valuer in terms of section 35(1) or (2);

 

"category" —

 

"data-collector"

means a person designated as a data-collector in terms of section 36;

 

"date of valuation"

means the date determined by a municipality in terms of section 31(1);

 

"day"

means when any number of days are prescribed for the performance of any act, those days must be reckoned by excluding the first and including the last day, unless the last day falls on a Saturday, Sunday or any public holiday, in which case the number of days must be reckoned by excluding the first day and also any such Saturday, Sunday or public holiday;

[Definition inserted by section 1(b) of Act No. 29 of 2014]

 

"district management area"

[Definition deleted by section 1(c) of Act No. 29 of 2014]

 

"district municipality"

means a municipality that has municipal executive and legislative authority in an area that includes more than one municipality, and which is described in section 155(1) of the Constitution as a category C municipality;

 

"effective date"

 

"exclusion"

in relation to a municipality’s rating power, means a restriction of that power as provided for in section 17;

 

"exemption"

in relation to the payment of a rate, means an exemption granted by a municipality in terms of section 15;

 

"financial year"

means the period starting from 1 July in a year to 30 June the next year;

 

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

 

"land reform beneficiary"

in relation to a property, means a person who—

 

"land tenure right"

means a land tenure right as defined in section 1 of the Upgrading of Land Tenure Rights Act, 1991 (Act No. 112 of 1991);

[Definition amended by section 1(d) of Act No. 29 of 2014]

 

"local community"

in relation to a municipality—

 

"local municipality"

means a municipality that shares municipal executive and legislative authority in its area with a district municipality within whose area it falls, and which is described in section 155(1) of the Constitution as a category B municipality;

 

"market value"

in relation to a property, means the value of the property determined in accordance with section 46;

 

"MEC for local government"

means the member of the Executive Council of a province who is responsible for local government in that province;

 

"metropolitan municipality"

means a municipality that has exclusive executive and legislative authority in its area, and which is described in section 155 (1) of the Constitution as a category A municipality;

 

"mining property"

means a property used for mining operations as defined in the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002);

[Definition inserted by section 1(e) of Act No. 29 of 2014]

 

"Minister"

means the Cabinet member responsible for local government;

 

"multiple purposes"

in relation to a property, means the use of a property for more than one purpose, subject to section 9;

[Definition amended by section 1(f) of Act No. 29 of 2014]

 

"municipal council" or "council"

means a municipal council referred to in section 18 of the Municipal Structures Act;

 

"Municipal Finance Management Act"

means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

 

"municipality"—

[Definition deleted by section 1(g) of Act No. 29 of 2014];

 

"municipal manager"

means a person appointed in terms of section 82 of the Municipal Structures Act;

 

"Municipal Structures Act"

means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);

 

"Municipal Systems Act"

means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);

 

"municipal valuer" or "valuer of a municipality"

means a person designated as a municipal valuer in terms of section 33(1);

 

"newly rateable property"

means any rateable property on which property rates were not levied before the end of the financial year preceding the date on which this Act took effect, excluding—

 

"occupier"

in relation to a property, means a person in actual occupation of a property, whether or not that person has a right to occupy the property;

 

"office bearer"

in relation to places of public worship, means the primary person who officiates at services at that place worship;

[Definition inserted by section 1(h) of Act No. 29 of 2014]

 

"official residence"

registered in the name of a religious community or registered in the name of a trust established for the sole benefit of a religious community and used as a place of residence for the office bearer:

[Definition inserted by section 1(h) of Act No. 29 of 2014]

 

"organ of state"

means an organ of state as defined in section 239 of the Constitution;

 

"owner"—

provided that a person mentioned below may for the purposes of this Act be regarded by a municipality as the owner of a property in the following cases:

[Definition paragraphs (bA) (bB) (bC) inserted by section 1(i) (i)  of Act No. 29 of 2014]

[Definition paragraph (viiA) inserted by section 1(i) (ii)  of Act No. 29 of 2014]

 

"permitted use"

in relation to a property, means the limited purposes for which the property may be used in terms of —

 

"person"

includes an organ of state;

 

"place of public worship"

means property used primarily for the purposes of congregation, excluding a structure that is primarily used for educational instruction in which secular or religious education is the primary instructive medium: Provided that the property is—

(a)        registered in the name of the religious community;

(b)        registered in the name of a trust established for the sole benefit of a religious community; or

(c)        subject to a land tenure right;

[Definition inserted by section 1(j) of Act No. 29 of 2014]

 

"prescribe"

means prescribe by regulation in terms of section 83;

 

"property"

means—

 

"property register"

means a register of properties referred to in section 23;

 

"protected area"

means an area that is or has to be listed in the register referred to in section 10 of the Protected Areas Act;

 

"Protected Areas Act"

means the National Environmental Management: Protected Areas Act, 2003;

 

"publicly controlled"

means owned by or otherwise under the control of an organ of state, including —

 

"public service infrastructure"

means publicly controlled infrastructure of the following kinds:

[Definition paragraph (g) amended by section 24(k) of Act No. 29 of 2014]

 

"public service purposes"

in  relation  to  the  use  of  a  property, means property owned and used by an organ of state as—

(a)        hospitals or clinics;

(b)        schools, pre-schools, early childhood development centres or further education and training colleges;

(c)        national and provincial libraries and archives;

(d)        police stations;

(e)        correctional facilities; or

(f)        courts of law,

but excludes property contemplated in the definition of ‘public service infrastructure’;

[Definition inserted by section 1(l) of Act No. 29 of 2014]

 

"rate"

means a municipal rate on property envisaged in section 229(1)(a) of the Constitution;

 

"rateable property"

means property on which a municipality may in terms of section 2 levy a rate, excluding property fully excluded from the levying of rates in terms of section 17;

 

"ratio"

in relation to section 19, means the relationship between the cent amount in the Rand applicable to residential properties and different categories of non-residential properties: Provided that the two relevant cent  amounts in the Rand are inclusive of any relief measures that amount  to rebates of a general application to all properties within a property category;

[Definition inserted by section 1(m) of Act No. 29 of 2014]

 

"rebate"

in relation to a rate payable on a property, means a discount granted in terms of section 15 on the amount of the rate payable on the property;

 

"reduction"

in relation to a rate payable on a property, means the lowering in terms of section 15 of the amount for which the property was valued and the rating of the property at that lower amount;

 

"register"—

 

"residential property"

means a property included in a valuation roll in terms of section 48(2)(b) in respect of which the primary use or permitted use is for residential purposes without derogating from section 9;

[Definition amended by section 1(n) of Act No. 29 of 2014]

 

"Sectional Titles Act"

means the Sectional Titles Act, 1986 (Act No. 95 of 1986);

 

"sectional title scheme"

means a scheme defined in section 1 of the Sectional Titles Act;

 

"sectional title unit"

means a unit defined in section 1 of the Sectional Titles Act;

 

"specified public benefit activity"

means an activity listed in item 1 (welfare and humanitarian), item 2 (health care) and item 4 (education and development) of Part 1 of the Ninth Schedule to the Income Tax Act;

 

"state trust land"

means land owned by the state—

 

"this Act"

includes regulations made in terms of section 83.