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

Chapter 9 : Miscellaneous Matters

Purchase

(1)	The Minister may monitor, and from time to time investigate and issue a public report on, the effectiveness, consistency, uniformity and application of municipal valuations for rates purposes.

(2)	The investigation may include—

(a)	studies of the ratio of valuations to sale prices; and

(b)	other appropriate statistical measures to establish the accuracy of the valuations, including the relative treatment of higher value and lower value property.

(3)	Investigations in terms of subsection (1) may be undertaken in respect of one or more or all municipalities.