Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : RatingPart 1 : Rates policy6. By-laws to give effect to rates policy |
| (1) | A municipality must adopt and publish by-laws, in terms of sections 12 and 13 of the Municipal Systems Act, to give effect to the implementation of its rates policy. |
[Subsection (1) amended by section 4 of Act No. 29 of 2014]
| (2) | By-laws in terms of subsection (1) may differentiate between— |
| (a) | different categories of properties; and |
| (b) | different categories of owners of properties liable for the payment of rates. |
