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

Chapter 2 : Rating

Purchase

(1)	When levying rates, a municipality must, subject to subsection (2), levy rates on all rateable property in its area.

[Subsection (1) amended by section 5 of Act No. 29 of 2014]

(2)	Subsection (1) does not—

(a)	oblige a municipality to levy rates on—

(i)	properties of which that municipality is the owner;

(ii)	public service infrastructure;

[Subparagraph (ii) amended by section 26 of Act No. 19 of 2008]

(iii)

properties referred to in paragraph (b) of the definition of "property" in section 1; or

(iv)	properties in respect of which it is impossible or unreasonably difficult to establish a market value because of legally insecure tenure resulting from past racially discriminatory laws or practices; or

(b)	prevent a municipality from granting in terms of section 15 exemptions from, rebates on or reductions in rates levied in terms of subsection (1).