| (1) |
Subject to section 19, a municipality may, in terms of the criteria set out in its rates policy, levy different rates for different categories of rateable property, determined in subsection (2) and (3), which must be determined according to the— |
| (c) |
a combination of (a) and (b). |
| (2) |
A municipality must determine the following categories of rateable property in terms of subsection (1): Provided such property category exists within the municipal jurisdiction: |
| (a) |
Residential properties; |
| (b) |
industrial properties; |
| (c) |
business and commercial properties; |
| (d) |
agricultural properties; |
| (h) |
properties owned by public benefit organisations and used for specified public benefit activities; |
| (j) |
any other category of property as may be determined by the Minister, with the concurrence of the Minister of Finance, by notice in the Gazette. |
| (3) |
In addition to the categories of rateable property determined in terms of subsection (2), a municipality may determine additional categories of rateable property, including vacant land: Provided that, with the exception of vacant land, the determination of such property categories does not circumvent the categories of rateable property that must be determined in terms of subsection (2). |
| (a) |
Where a municipality can, on good cause, show that there is a need to sub-categorise the property categories listed in subsection (2), a municipality must apply to the Minister in writing for authorisation to create one or more of such sub-categories. |
| (b) |
Such application must— |
| (i) |
be accompanied by a motivation for such sub-categorisation; |
| (ii) |
demonstrate that such sub-categorisation is not in contravention of section 19; and |
| (iii) |
reach the Minister at least 15 months before the start of the municipal financial year in which the municipality envisages levying a rate on such sub-categorised property. |
[Section (8) substituted by section 6 of Act No. 29 of 2014]
Implementation of Geneva Conventions Act, 2012
