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

Chapter 4 : General Valuation of Rateable Property

Part 1 : General

32. Commencement and period of validity of valuation rolls

 

 

(1) A valuation roll—
(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

 

(2) The MEC for local government in a province may extend the period for which a valuation roll remains valid —
(a) in the case of—
(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

(b) in the case of—
(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—
(a) to determine a date of valuation for its general valuation in terms of section 31; or
(b) to designate a person as its municipal valuer in terms of section 33.

 


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