Gas Regulator Levies Act, 2002
R 385
Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 3 : Liability for Rates24. Property rates payable by owners |
| (1) | A rate levied by a municipality on a property must be paid by the owner of the property, subject to Chapter 9 of the Municipal Systems Act. |
(2)
| (a) | Joint owners of a property are, subject to paragraph (b), jointly and severally liable for the amount due for rates on that property. |
| (b) | A municipality must, in respect of agricultural property that is owned by more than one owner in undivided shares where the holding of such undivided shares was allowed before the commencement of the Subdivision of Agricultural Land Act, 1970 (Act No. 70 of 1970), consider whether in the particular circumstances it would be more appropriate for the municipality to— |
| (i) | hold any one of the joint owners in terms of paragraph (a) liable for all rates levied in respect of the agricultural property concerned; or |
| (ii) | hold any joint owner only liable for that portion of the rates levied on the property that represents that joint owner's undivided share in the agricultural property. |
