Protection of Businesses Act, 1978
R 385
Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 6 : Valuation Rolls50. Inspection of, and objections to, valuation rolls |
| (1) | Any person may, within the period stated in the notice referred to in section 49(1)(a)— |
| (a) | inspect the roll during office hours; |
| (b) | on payment of a reasonable fee, request the municipality during office hours to make extracts from the roll; and |
| (c) | lodge an objection with the municipal manager against any matter reflected in, or omitted from, the roll. |
| (2) | An objection in terms of subsection (1)(c) must be in relation to a specific individual property and not against the valuation roll as such. |
| (3) | A municipal manager must assist an objector to lodge an objection if that objector is unable to read or write. |
| (4) | A municipal council may also lodge an objection with the municipal manager concerned against any matter reflected in, or omitted from, the roll. The municipal manager must inform the council of any matter reflected in, or omitted from, the roll that affects the interests of the municipality. |
| (5) | A municipal manager must, within 14 days after the end of the period stated in the notice referred to in section 49 (1)(a), submit all objections to the municipal valuer, who must promptly decide and dispose of the objections in terms of section 51. |
| (6) | The lodging of an objection does not defer liability for payment of rates beyond the date determined for payment. |
