Acts Online
GT Shield

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

Chapter 6 : Valuation Rolls

55. Adjustments or additions to valuation rolls

 

 

(1) Any adjustments or additions made to a valuation roll in terms of section 51(c), 52(3) or 69 take effect on the effective date of the valuation roll.

 

(2) If an adjustment in the valuation of a property affects the amount due for rates payable on that property, the municipal manager must—
(a) calculate—
(i) the amount actually paid on the property since the effective date; and
(ii) the amount payable in terms of the adjustment on the property since the effective date; and
(b) either—
(i) recover from the person liable for the payment of the rate the difference determined in terms of paragraph (a) without adding interest on the amount due for rates; or

(ii)        repay to the person who made the payment the difference determined in terms of paragraph (a) plus interest at the prescribed rate.

[Subsection (2)(b) amended by section 22 (a) of Act No. 29 of 2014

 

(3) [Subsection (3) deleted by section 22 (b) of Act No. 29 of 2014