| (a) |
takes effect from the start of the financial year following completion of the public inspection period required by section 49; and |
| (b) |
remains valid for that financial year or for one or more subsequent financial years as the municipality may decide, but in total not for more than — |
| (i) |
four financial years in respect of a metropolitan municipality; and |
| (ii) |
five financial years in respect of a local municipality. |
[Subsection (1)(b) amended by section 19(a) of Act No. 29 of 2014
| (i) |
a metropolitan municipality, to six financial years; and |
| (ii) |
a local municipality, to seven financial years, |
if the provincial executive has intervened in the municipality in terms of section 139 of the Constitution; or
| (i) |
a metropolitan municipality, to five financial years; and |
| (ii) |
a local municipality, to seven financial years, |
on request by the municipality, in other exceptional circumstances which warrant such extension.
[Subsection (2) amended by section 19(b) of Act No. 29 of 2014
| (3) |
The valuation roll of a municipality remains valid for one year after the date on which the roll has lapsed if the provincial executive intervenes in a municipality in terms of section 139 of the Constitution either before or after that date, provided that the intervention was caused by the municipality's failure— |
Statistics Act, 1999
