Here follows the latest Property Rates Policy document (as amended) issued by Tshwane Municipality on 26 April, due for implementation on 01 July 2011. (apologies, but I didn't have time to 'tidy up' the document layout)

Sections of particular interest to MBPA members are:

1. Definitions   and    5.1.2      Agricultural Properties

AND if you have kids in Private schools also see: 5.1.6      Independent Schools

 

 

 

Property Rates

Policy

 

Effective Date – 1 July 2011

 

(As Amended)

 

  

 

 

PREAMBLE

 

WHEREAS the Constitution of the Republic of South Africa, 1996 entitles municipalities to impose rates on property in their areas, subject to regulation in terms of national legislation;

 

AND WHEREAS the Constitution enjoins local government to be developmental in nature, in addressing the service delivery priorities of our country and promoting the economic and financial viability of our municipalities and in general to meet its’ obligation in terms of section 152 of the Constitution of the Republic of South Africa, 1996;

 

AND WHEREAS there is a need to provide local government with access to a sufficient and buoyant source of revenue necessary to fulfil its development responsibilities;

 

AND WHEREAS income derived from property rate is a critical source of revenue for municipalities to achieve their constitutional objectives, especially in areas that have been neglected in the past due to racially discriminatory, inadequate or inappropriate legislation and regulation;

 

AND WHEREAS, it is essential that municipalities exercise their power to impose rates within a statutory framework that not only enhances certainty, uniformity and simplicity across the nation, but also accounts for historical imbalances and the rates burden on the poor;

 

AND WHEREAS the Constitution of the Republic of South Africa confers on Parliament the power to regulate the exercise by municipalities of their fiscal powers;

 

Now THEREFORE, the Council of the City of Tshwane Municipality and all its entities adopt the PROPERTY RATES POLICY as set out in this document.

 

TABLE OF CONTENTS

 

  1. Definitions
  2. Guiding Principles
  3. Determination of criteria for levying of rates

3.1               Different categories and rates of property

3.2               Levying of rates

3.2.1          Period for which rates may be levied

3.2.2          Amount due for rates

3.2.3          Liability for rates

  1. Exclusion from rates
  2. Exemptions, Reductions and Rebates

5.1               Different categories of properties

5.1.1          Residential properties

5.1.2          Agricultural properties

5.1.3          Public benefit Organisation Properties

5.1.4          Multiple use properties

5.1.5          No exemptions, reductions or rebates categories

5.1.6          Independent Schools

5.1.7          Municipal property (rateable)

5.2               Different categories of owners

5.2.1          Indigents

5.2.2          Pensioners

5.2.3          Physically and Mentally disabled

5.2.4          Owners temporarily without income

5.2.5          Grants-in-Aid

  1. Inspection of and Objections to the Valuation Roll
  2. Date of Implementation
  3. Disclaimer
  4. Delegation of Power
  1. DEFINITIONS

In this policy, any word or expression to which a meaning has been assigned in the Act, bears that meaning unless the context indicates otherwise, and any expression which denotes any               gender, includes the other gender or the singular only, also includes the plural and vice    versa.

-          “Act” means the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004) and “MPRA, 2004” shall have the same meaning;

-

-          “Agricultural property” means farmland as envisaged in section 8(2)(d)(i), (e) and (f)(i) of the MPRA. For purposes of the Municipal Property Rates the Rate Ratio promulgated under Government Notice R. 363 published in Government Gazette No. 32061, Vol 525 of 27 March 2009, as amended by Government Notice No. R. 195 published in Government Gazette No. 33016, Vol. 537 of 12 March 2010, shall apply . “Agricultural property” means any farmland that is primarily used for bona fide farming and agricultural activity or not used for any purpose at all, excluding property used for the purposes of echo-tourism or a game farm; and the owner of which is taxed by the South African Revenue Services as a farmer;

farm” means agricultural property zoned as such and “farmland” shall have the same meaning and shall include such land not used for any purposes at all, but shall exclude a smallholding. smallholding” means any land or property which irrespective of its’ zoning is smaller than four hectares and primarily used for residential purposes irrespective of the fact that some agricultural activities may be conducted thereon ;

-          “business/commercial” means a property used for the activity of buying, selling or trade in commodities or services and includes any office or other accommodation on the same erf, the use of which is incidental to such business, with the exclusion of the business of agricultural, farming or inter alia, any other business consisting of the cultivation of soils, the gathering in of crop or the rearing of livestock or consisting of the propagation and harvesting of fish or other aquatic organisms and shall include (properties of a township developer registered in a township title)commercial property as the case may be;

“Chief Financial Officer” means the Chief Financial Officer of the Muncipality

-          “Constitution of the Republic of South Africa” means the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996);

-          “Municipality” means the City of Tshwane Metropolitan Municipality established by General Notice 6770 in Provincial Gazette Extraordinary 141 of 1 October 2000 in terms of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998), and subsequent proclamations and amendments thereof and “CoT” shall have the same meaning;

-          “council” means the Council of the CoT;

-          “category” means category in relation to properties for the purpose of levying different rates; and category in relation to owners of properties for the purpose of granting exemptions, rebates and reductions;

-          Educational institutions” mean Private (Independent) or Public primary and secondary schools, Universities, Colleges and Crèche’s (regardless of whether subsidized or not), registered as educational institutions as per applicable legislation

-          “grant-in-aid” means an additional grant awarded to persons who are in receipt of an old age grant, disability grant or war veteran’s grant, and are unable to care for themselves;

-          “government property” or “state-owned property” means property owned and exclusively used by an organ of state, excluding farm properties used for residential or agricultural purposes or not in use and properties owned by parastatals or public entities;

-          “non-permitted use” means any use of property that is inconsistent with or in contravention with the permitted use of that property in which event, and without condoning the non-permitted use thereof, the property shall be valued as if it were used for such non-permitted purposes only; 

-          “improvement” means any building or structure on or under a property excluding- 

(i)     A structure constructed solely for the purpose of rendering the property suitable for the erection of any immovable structure thereon; and

(ii)   Buildings, structures and equipment or machinery referred to in Section 46(3) of the Act;

-                                                          “independent school”

-                      means a private school being a public benefit organisation of the kind referred to in items 4(a) of Part I and 3(a) Part II of the Ninth Schedule of the Income Tax Act, 1962;

-          “Income Tax Act, 1962” means the Income Tax Act. 1962 ( Act 58 of 1962)

-          “indigent” means any household that is legally resident in the Country and reside in the City of Tshwane’s jurisdictional area, who due to a number of economic and social factors are unable to pay Municipal basic services as per the City of Tshwane Indigent Policy;

-          “Industrial” means a branch of trade or manufacturing, production, assembling or processing of finished or practically finished products from raw materials or fabricated parts, on so large scale that capital and labour are significantly involved. This includes factories and any office or other accommodation on the same property, the use of which is incidental to the use of such factory;

-          “land reform beneficiary” in relation to a property, means a person who acquired the property through the Provision of Land and Assistance Act, 1993, or the Restitution of Land Rights Act, 1994, or holds the property subject to the Communal Property Association Act, 1996.

-          “land tenure right” means an old order right or a new order right as defined in section 1 of the Communal Land Rights Act, 2004 (Act No. 11 of 2004), whereas –

-          “mining” means any operation or activity for the purpose of extracting any mineral on, in or under the earth, water or any mineral residue deposit, whether by underground or open working or otherwise and includes any operation or activity incidental thereto;

-          “MPRA” means the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004);“new order right” means a tenure or other right in communal or other land which has been confirmed, converted, conferred or validated by the Minister in terms of section 18 of MPRA;

-          “old order right” means a tenure or other right in or to communal land which-

(a)    Is formal or informal;

(b)   Is registered or unregistered;

(c)    Derives from or is recognised by law, including customary law, practice or usage; and

(d)   Exists immediately prior to a determination by the Minister in terms of section 18 of MPRA, but does not include-

(i)                 Any right or interest of a tenant, labour tenant, sharecropper or employee if such right or interest is purely of a contractual nature; and

(ii)               Any right or interest based purely on temporary permission granted by the owner of lawful occupier of the land in question, on the basis that such permission may at any time be withdrawn by such owner or lawful occupier;

-          “market value” in relation to a property, means the amount the property would have realised if sold on the date of valuation in the open market by a willing seller to a willing buyer;

-          “multiple purpose” means a property that cannot be assigned to a single category due to the different uses of such property in which event the property will be valued based on the apportionment of uses in accordance with the applicable category of property in terms of this policy;

-          “municipal property” means any rateable or non-rateable property owned by the CoT;

-          “occupier” means a person in actual occupation of a property, whether or not that person has a right to occupy the property;

-          “pensioner” for purposes of this rates policy and eligibility for old age rebate, pensioner means any owner of rateable property who has reached the age of 60 years or more during the CoT’s financial year;

-          “permitted use” means the limited purposes for which the property may be used in terms of-

(i)     A condition of title;

(ii)   A provision of the CoT’s applicable Town Planning or Land Use Scheme as amended from time to time;

(iii) Any legislation applicable to any specific property or properties; or

(iv)  Any alleviation of any such restriction;

-          “Person” includes both a natural and a juristic entity as the case may be

-          “physically or mentally disabled” means a person who, owing to physical or mental disability, is unfit to obtain by virtue of any service, employment or profession the means needed to enable him or her to provide for his or her maintenance. (Social Assistance Act, No. 6 of 2004); 

-          “property” means – 

(a)  immovable property registered in the name of a person, including, in the case of           sectional title scheme, a sectional title unit registered in the name of a person;

(b)  a right registered against immovable property in the name of a person, excluding a      mortgage bond registered against the property;

(c)   a land tenure right registered in the name of a person or granted to a person in               terms of legislation; or

(d)  public service infrastructure;

-          “owner” ;

-          (i)in relation to a property referred to in paragraph (a) of the dentition of “property” means a person in whose name ownership of the property is registered.

-          (ii) in relation to a right referred to in paragraph (b) of the definition of “property” means a person in whose name the right is registered.

-          (iii) in relation to a land tenure right referred to in paragraph (c) of the definition of “property “ means a person in whose name the right is registered or to whom it was granted in terms of legislation , or

-          iv) in relation to public service infrastructure referred to in paragraph (d) of the definition of “property” means the organ of state which owns or controls that public service infrastructure as envisaged in the definition of “ publicly controlled”

“protected area” means an area that is or has to be listed in the register referred to in section 10 of the National Environmental Management: Protected Areas Act, 2003;

“public benefit organisation property” means property owned by public benefit organisations and used for any specified public benefit activity listed in item 1 (welfare and humanitarian), item 2 (health care), and item 4 (education and development) of part 1 of the Ninth Schedule to the Income Tax Act, 1962;

-          “public service infrastructure” means publicly controlled infrastructure as defined by the MPRA;

-          “public worship” means property registered in the name of and used primarily as a place of public worship by a religious community, including an official residence registered in the name of that community which is occupied by an office-bearer of that community who officiated at services at that place of worship. Property used primarily as an office of a religious community or property used as parking facilities, camping sites not operated for gain and cemeteries for that religious community will also receive a 100% rebate for rates.

-          “rate” means the cent in the Rand of the market value of a rateable property that may be levied on the ratepayer as may be determined by the Council from time to time during the CoT budget process;

-          “rateable property” means property on which CoT may levy a rate subject to the criteria to be applied as defined in this policy, excluding property fully excluded from the levying of rates in terms of Section 17 of the MPRA;

-          “rate ratio” means a prescribed ratio to the rate as referred to in section 19(1)(b) of the MPRA;

-          “rebate” in relation to a rate payable on a property, means a discount granted in terms of Section 15 of the MPRA, on the amount of the rate payable on the property;

-        “reduction” in relation to a rate payable on a property, means the lowering in terms of Section 15 of the MPRA, of the amount for which the property was valued and the rating of the property at that lower amount;

-          “residential property” means a dwelling which form a living unit that is exclusively used for human habitation purposes only, or a multiple number of such units on a property, including old-age homes, retirement villages and life right schemes. But for purposes of this rates policy, this definition excludes hostels, communes, boarding and lodging undertakings, places of instruction, hotels, guesthouses, and any vacant land irrespective of its zoning or intended usage;

-          “section title unit” means a section of a building together with its undivided share in the common property apportioned in accordance with the participation quota of the section;

-          “state trust land” means land owned by the state –

(i)     in trust for persons communally inhabiting the land in terms of a traditional system of land tenure;

(ii)   over which land tenure rights were registered or granted; or

(iii) which is earmarked for disposal in terms of the Restitution Land Rights Act, 1994 (Act No. 22 of 1994);

-          “vacant land” means land where no immovable improvements have been erected, other than agricultural land.  

-          “Newly rateable property” means any rateable property on which property rates were not levied before the end of the financial year receding the date on which this Act took effect, excluding:-

-     (a) a property which was incorrectly omitted from a valuation roll and that reason was not rated before that date, and

-     (b) a property identified by the Minister by the notice in the Gazette where the phasing in of a rate is not justified or

-     (c) property that is the result of sub-division or consilidation of land or new township establishment.

-     “Property register” means a register of properties referred to in section 23 of MPRA 

  1. 2. GUIDING PRINCIPLES

This property rates policy is guided by the following principles:

(a)    Equity, i.e. that all categories of property and categories of owners be treated equitable in relation to each other

(b)   Affordability for the taxpayer, i.e. that the rate policy should take into account issues of affordability across categories of owners

(c)    Poverty Alleviation, i.e. that the rate policy should facilitate poverty alleviation within the context of the mechanism at its disposal

(d)   Social and Economic Development, i.e. that the rate policy should be cost efficient and should enhance the financial sustainability of the municipality

(e)   Financial sustainability, i.e. that the rate policy should utilize the mechanism at its disposal to encourage the development of property in line with the socio-economic development needs and goals of the municipality.

(f)     Cost efficiency, i.e. That the administrative cost related to rate policy is minimal taken into consideration amounts required to finance exemptions, rebates, reductions and phase –in of rates as approved by the municipality.

(g)    Community Participation, i.e. that municipality will in amending this policy commits itself to a process of community participation and will engage interested parties and structures such as ratepayers’ organisations and ward committees.

(h)   Encourage development of property in the CoT, that the rate policy does not discourage improvements of properties within jurisdiction area of the municipality

(i)     Access to collective municipal goods and services such as but not limited to; roads, medical clinics, traffic infrastructure, fire fighting facilities, libraries, parks, recreational and sports facilities.

(j)     Access to basic and other municipal services such as but not limited to; water, sewerage, electricity, waste removal .

  1. 3. DETERMINATION OF CRITERIA FOR LEVYING OF RATES

3.1   Different Categories and Rates of Properties

  • In this rates policy, the determination of rate categories to levy different rates for different categories of rateable property, were determined according to the following criteria:
  1. Actual use of property
  2. Permitted use of the property
  3. Geographical area in which the property is situated.
  • The municipal valuer of the CoT will be responsible for the categorising of rateable properties and the maintenance thereof, and any change in the actual use of the property, may result in a change of categories.
  • Categories of rateable property for purposes of levying differential rates are determined as follows”
  1. Residential properties
  2. Business and commercial properties
  3. Educational Institutions
  4. Industrial properties
  5. Mining
  6. Independent schools
  7. Municipal property
  8. State-owned properties
  9. Public Service Infrastructure
  10. Agricultural
  11. Non-permitted use
  12. Protected Areas
  13. Public Worship
  14. Echo-tourism and Game Farm
  15. Vacant land
  16. State Trust land
  17. Public benefit organisation property

3.2   Levying of rates

3.2.1          Period for which rates may be levied

When levying rates, a municipality must levy the rate for a financial year, and this rate lapses at the end of the financial year for which it was levied.

(a)    The levying of rates must form part of a municipality’s annual budget process, and at this time of its budget process review the amount in the Rand of its current rates in line with its annual budget for the next financial year.

(b)   A rate levied for a financial year may be increased during a financial year only when required in terms of a financial recovery plan (Section 28(6) of the MFMA).

(c)    A rate becomes payable as from the start of a financial year.

3.2.2          Amount due for Rates

The Municipality shall as part of each annual operating budget determine a rate in        the rand for every category.

Rates are levied in accordance with the MPRA as an amount in the Rand based on          the market value of all rateable property as reflected in the valuation roll and any supplementary valuation roll.

3.2.3          Liability for Rates

  • A rates levied by the Municipality on a property must be paid by the owner of the property.
  • Rates will be levied monthly.
  • If an amount due for rates levied is unpaid by the owner of the property, the CoT may recover the amount from the tenant of occupier of the property.
  • The amount due for rates may be recovered from the agent of the owner.
  • Where the rates levied on a particular property have been as a result of a supplementary valuation made in terms of Section 78(1) of the MPRA, these rates will be payable with effect from either of the dates as contemplated in section 78(4) (a), (b), (c) or (d) of the MPRA.
  • Recovery of rates due will be in accordance with the CoT’s Collection Policy (credit and debt control).

 

  1. 4. EXCLUSION FROM RATES

CoT will not levy rates on the following:

(i)           Public Service Infrastructure

(ii)          On those parts of a special nature reserve, national park or nature reserve within the                  meaning of the Protected Areas Act, or of a national botanical garden within the                    meaning of the Protected Areas Act, or of a national Environmental Management:                  Biodiversity Act, 2004, which are not developed or used for commercial, business,                             agricultural or residential purposes;

(iii)         On mineral rights within the meaning of paragraph (ii) of the definition of “property”                  in section 1 of this rates policy;

(iv)         On a property belonging to a land reform beneficiary or his or her heirs, provided                          that this exclusion lapses ten years from the date on which such beneficiary’s title                          was registered in the office of the Registrar of Deeds;

(v)          On the first R15 000 of the market value of a property assigned in the valuation roll                       or supplementary valuation roll of a municipality to a category determined by the                              municipality –

-              for residential properties; and

-              for properties used for multiple purposes, only on the component of the                                           property that is used for residential purposes.

(vi)         On a property registered in the name of and used primarily as a place of public                                               worship by a religious community, including an official residence registered in the                       name of that community which is occupied by an office-bearer of that community                    who officiates at services at that place of worship; and

(vii)        The property exclusively used and/or occupied by CoT.

In an event of any change in use, ownership and/or status of any nature that may                          affects the exclusion of rates hereof during a financial year, the beneficiary in receipt                        of such exclusion from rates must notify the municipality and immediately becomes                         liable for any rates payable on the property, effective from the date such change                     may have occurred.

5.            EXEMPTIONS, REDUCTIONS AND REBATES:

Exemptions, reductions and Rebates will be given to the different categories of properties      and owners as follows: 

5.1          Different categories of properties:

5.1.1      Residential Properties

  • In addition to the impermissible rates of R 15 000 as referred to in paragraph 4(v) above, a further R35 000 reduction on the market value of a property will be granted; and a further
  • 35% rebate will be granted on all residential properties (including state owned residential and agricultural residential properties)
  • Residential property shall include smallholdings unless the owner can provide sufficient proof to the Chief Financial Officer that he/she/it is conducting bona fide and sustainable farming activities on such property; provided that the keeping of animals or plants for sports and / or recreational activities shall not be deemed to be bona fide use for agricultural purposes; provided further any such activities that are merely incidental to the primary use of the property shall not be taken into account. In its exercising as to whether proof is provided the Chief Financial Officer shall inter alia take the following into account in exercising its’ discretion:

Income and expenditure statements

The actual primary use of the property

Provision of an income Tax Clearance Certificate issued by the South African Receiver of Revenue in respect of such Agricultural Activities.

5.1.2      Agricultural Properties

The ratio as referred to under the definition for agricultural property refrred to above shall      be as follows:

The ratio in relation to residential property is:

Residential property 1:1                                               Agricultural property 1:0.25

5.1.3      Public Benefit Organisation properties

The rate applicable on public benefit organisation property, as prescribed by the Amended Municipal Property Rates Regulations published in Government Notice No. 33016 of 12       March 2010 that take effect on 1 July 2010, may not exceed the ration to the rate on               residential properties where:

Residential property 1:1                                               Public benefit organisation property 1:0.25

5.1.4      Multiple use properties

Properties in this category will be granted a reduction, rebate and/or exemption applicable     in accordance with the apportionment of the value in use in respect of such a property.

5.1.5      No exemptions, reductions or rebates may be granted on the following categories of property:

(a)          Business and Commercial property, excluding Independent schools

(b)          Industrial Property

(c)           Non-permitted Use

(d)          Vacant land irrespective of zoning, except agricultural property

(e)          State owned property (excluding government residential property)

5.1.6      Independent Schools 

The rates to be levied on property owned by independent schools shall be phased–in. The phasing–in discount on the properties shall be as follows;

(a)          First year                             100%

(b)          Second year                       75%

 

The rate shall as from the third year, be levied as prescribed by the Municipal Property Rates Amendment Regulations published in Government Notice No. 33016 of 12 March 2010 that took effect on 1 July 2010.

 

 

The ratio in relation to residential property is:

 

Residential property 1:1               public benefit organisation property 1:0.25

 

5.1.7      Municipal property 

Properties in this category will be granted a reduction, rebate and/or

exemption applicable only in accordance with the use of such a property.

5.2          Different categories of owners 

The following owners of rateable property may be granted further rebates on rates as                hereunder stipulated.

5.2.1      Indigent household as defined in the Municipality’s indigent policy 

100% rebate will be granted to registered indigents in terms of the Indigent Policy of CoT.

5.2.2      Pensioners

(a)          A further maximum/total rebate of 50% will be granted to owners of residential                                            rateable property, who have reached the age of 60 years or more during the                                     financial year, subject to total gross income of the applicant and/or his/her spouse,                    if any,   not to exceed an amount equal to twice the annual state pension as                                           approved by the National Government for a financial year, which amount may be                                reviewed during the CoT’s annual budget process;

(b)          A further maximum/total rebate of 40% will be granted to owners of residential                                            rateable property, who have reached the age of 60 years or more during the                                     exceeds an amount equal to twice the annual state pension as approved by the                                       reviewed during the CoT’s annual budget process.

(c)           The rateable property concerned must be occupied only by the applicant and his/her                  spouse, if any, and by dependants without income;

(d)          The applicant must submit proof of his/her age and identity and proof of annual                                            income from a state pension;

(e)          The applicant’s account must be paid in full, or if not, an arrangement to pay the                            debt should be in place; and

(f)           The property must be categorised as “residential”.

 

5.2.3      Physically or Mentally disabled

(a)          A further maximum/total rebate of 50% will be granted to owners of residential                                            rateable property, who are physically and mentally disabled, subject to total gross                        annual social pension for a financial year, which amount may be reviewed during the                              CoT’s annual budget process;

(b)          A further maximum/total rebate of 40% will be granted to owners of residential                                            rateable property, who are physically and mentally disabled, subject to total gross                        income of the applicant and/or his/her spouse, if any, that exceeds an amount equal                                to twice the annual social pension for a financial year, but not to exceed R75 000,                  which amount may be reviewed during the CoT’s annual budget process;

(c)           The rateable property concerned must be occupied only by the applicant and his/her                  spouse, if any, and by dependents without income.

(d)          The applicant must submit proof of his/her identity, proof of certification by a                                                medical Officer of Health and also proof of annual income from a social pension;

(e)          The applicants’ account must be paid in full, or if not, an arrangement to pay the                            debt should be in place; and

(f)           The property must be categorised as “residential”.

 

5.2.4      Owners temporarily without income

The Indigent criteria may be applied temporarily on an approved application in terms of the    Indigent Policy of City of Tshwane.

5.2.5      Grants-in-Aid

The Municipality may award a 100% grant-in-aid on the assessment rates of rateable    properties of the classes hereunder indicated, and after the owner of such property has                applied to the Chief Financial Officer in the prescribed format for such grant and the             application hereof approved.

Should there arise dissatisfaction in respect of the evaluation result of the application, the      matter may be referred to the City Manager of the Council for further review.

The following classes of rateable properties are referred:

  • rateable property registered in the name of an institution or organisation in terms of the Non-profit Organisations Act, 1997 (Act No. 71 of 1997);
  • hospitals, clinics and institutions for mentally ill persons which are not operated with the intention to make profit;
  • cemeteries and crematoriums which are not registered in the names of private persons and which are used exclusively for burials and cremations, as the case may be;
  • museums, art galleries, libraries and botanical gardens which are not registered in the names of private persons and which are open to public, whether admission is charged or not;
  • rateable property registered in the name of a trustee or any organisation which is being maintained for the welfare of war veterans as defined in Section 1 of the Social Aid Act (House of Assembly), 1989 (Act No. 37 of 1989),
  • sports grounds used for the purposes of amateur sport and any social activities which are connected with such sport;
  • rateable property registered in the name of the Boy Scouts, Girl Guides, Sea Scouts, Voortrekkers or any organization which is, in the opinion of the municipality, similar or any rateable property let by a municipality to any such organisation;
  • rateable property registered in the name of a declared institution as defined in Section 1 of the Cultural Institutions Act, 1969 (Act No. 29 of 1969), or the Cultural Institutions Act (House of Assembly), 1989 (Act No. 66 of 1989.

A grant-in-aid granted in this regard shall not exceed the amount which may be levied as a       rate in any financial year in respect of the rateable property concerned.

All reductions and rebates are subject to application and approval for such rebates or reductions as the case may be.

 

6.            INSPECTIONS OF AND OBJECTIONS TO THE VALUATION ROLL

(a)          Once the Council has given notice that the valuation roll is open for public                                        inspection, any person may within the period as stated in the notice, inspect the roll                           and lodge an objection with the Municipal Manager against any matter reflected in,                       or omitted from the roll.

(b)          An objection must be in relation to a specific individual property and not against the                   valuation roll as such.

(c)           The lodging of an objection does not defer liability for payment of rates beyond the                    date determined for payment.

 

7.            DATE OF IMPLEMENTATION

This policy is to be implemented by the CoT with effect from 1 July 2011 and will be     reviewed annually.

 

8.            DISCLAIMER

A rate cannot be challenged on the basis of non-compliance with the rates policy and must      be paid in accordance with the required payment provisions.

Where a ratepayer believes that the Council has failed to properly apply the provisions of        the rates policy, he/she may raise the matter with the Municipal Manager of the CoT.

 

9.            DELEGATION OF POWER

Safe as otherwise provided for in this Property Rates Policy, the Chief Financial Officer shall    be empowered to apply and administer all powers pursuant thereto.