Discription

The Local Government: Municipal Property Rates Act 6 of 2004 regulates the power of a municipality to impose rates on property; excludes certain properties from rating in the national interest; makes provision for municipalities to implement a transparent and fair system of exemptions, reductions and rebates through their rating policies; for fair and equitable valuation methods of properties; and for an objections and appeals process; and amends the Local Government: Municipal Systems Act 32 of 2000, so as to make further provision for the serving of documents by municipalities.