Protection of Businesses Act, 1978
R 385
Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)Chapter 2 : RatingPart 2 : Levying of rates9. Properties used for multiple purposes |
| (1) | A property used for multiple purposes must, for rates purposes, be assigned to a category determined by the municipality for properties used for— |
| (a) | a purpose corresponding with the permitted use of the property; |
[Paragraph (a) amended by section 27 of Act No. 19 of 2008]
| (b) | a purpose corresponding with the dominant use of the property; or |
| (c) | multiple purposes in terms of section 8(2)(i). |
[Paragraph (c) amended by section 7 of Act No. 29 of 2014]
| (2) | A rate levied on a property assigned in terms of subsection (1)(c) to a category of properties used for multiple purposes must be determined by— |
| (a) | apportioning the market value of the property, in a manner as may be prescribed, to the different purposes for which the property is used; and |
| (b) | applying the rates applicable to the categories determined by the municipality for properties used for those purposes to the different market value apportionments. |
