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

Chapter 3 : Liability for Rates

Purchase

(1)	A municipality may recover a rate—

(a)	on a monthly basis or less often as may be prescribed in terms of the Municipal Finance Management Act; or

(b)	annually, as may be agreed to with the owner of the property.

(2)

(a)	If a rate is payable in a single amount annually it must be paid on or before a date determined by the municipality.

(b)	If a rate is payable in instalments [sic] it must be paid on or before a date in each period determined by the municipality.

(3)	Payment of a rate may be deferred but only in special circumstances.