"land reform beneficiary", in relation to a property, means a person who—

(a) acquired the property through—

(i) the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993); or

(ii) the Restitution of Land Rights Act, 1994 (Act No. 22 of 1994); or

(b) holds the property subject to the Communal Property Associations Act, 1996 (Act No. 28 of 1996); or

(c) holds or acquires the property in terms of such other land tenure reform legislation as may [hereafter be enacted] pursuant to subsection (6) or (7) of section 25 of the Constitution be enacted after this Act has taken effect;

"land tenure right" means [any deed of grant, quitrent, permission to occupy or other right created by legislation or recognised by indigenous law to occupy land, but does not include full ownership] a land tenure right as defined in the Communal Land Rights Act, 2003 (Act No. … of 2003);

"local community", in relation to a municipality—

(a) means that body of persons comprising—

(i) the residents of the municipality;

(ii) the ratepayers of the municipality;

(iii) any civic organisations and non-governmental, private sector or labour

"local municipality" means a municipality that shares municipal executive and legislative authority in its area with a district municipality within whose area it falls, and which is described in section l55(1) of the Constitution as a category B municipality;

"MEC for local government" means the member of the Executive Council of a province who is responsible for local government in that province;

"metropolitan municipality" means a municipality that has exclusive executive and legislative authority in its area, and which is described in section l55 (1) of the Constitution as a category A municipality;

"Minister" means the Cabinet member responsible for local government;

"municipal council" or "council" means a municipal council referred to in section 18 of the Municipal Structures Act;

"Municipal Finance Management Act" means the Local Government: Municipal Finance Management Act, 2003 (Act No. … of 2003);

(a) as a corporate entity, means a municipality described in section 2 of the Municipal Systems Act; and

(b) as a geographical area, means a municipal area demarcated in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998);

"municipal manager" means a person appointed in terms of section 82 of the Municipal Structures Act;

"Municipal Structures Act" means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);

"Municipal Systems Act" means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);

"newly rateable property" means rateable property on which property rates were not levied before [30 June 2003 or] the end of the financial year preceding the date [of promulgation of] on which this Act took effect;

"occupier", in relation to a property, means a person in actual occupation of a property [without regard to the title, if any, under which that person occupies the property] whether or not that person has a right to occupy the property;

"organ of state" means an organ of state as defined in section 239 of the Constitution;

(a) in relation to property referred to in paragraph (a) of the definition of "property", means [— (i)] a person in whose name ownership of the property is registered, [or] and includes, [(ii)] in the case of a sectional title scheme, a person in whose name a sectional title unit is registered;

(b) 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; or

(c) 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,

provided that a person[s] mentioned below may for purposes of this Act be regarded by a municipality as the owner of a property in the following cases:

(i) A trustee, in the case of a property in a trust excluding state trust land;

(ii) an executor or administrator, in the case of a property in a deceased

estate;

(iii) a trustee or liquidator, in the case of a property in an insolvent estate or

(iv) a judicial manager, in the case of a property in the estate of a person

under judicial management;

(v) a curator, in the case of a property in the estate of a person under

curatorship;

"person" includes an organ of state;

"prescribe" means prescribe by regulation in terms of section 71;

"property" means—

(a) immovable property registered in the name of a person;

(b) a right registered against immovable property in the name of a person; or

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

"property register" means a register of properties referred to in section 20;

"protected area" means [any area declared in terms of national or provincial legislation as an area for the conservation of the biological diversity in the area or the preservation of the ecological integrity of the area] a protected area within the meaning of the National Environmental Management: Protected Areas Act, 2003;

"publicly controlled" means owned by or otherwise under the control of the state, including –

"public service infrastructure" means publicly controlled infrastructure of the following kinds:

(a) national, provincial or other public roads on which goods, services or labour move across a municipal boundary;

(b) water or sewer pipes, ducts or other conduits, [dams and water supply reservoirs?] forming part of a water or sewer scheme serving the public across a municipal boundary;

(c) [power stations, power substations or] power lines forming part of an electricity scheme serving the public across a municipal boundary;

(d) pipelines for gas and liquid fuels, forming part of a scheme for transporting such fuels across a municipal boundary;

(e) railway lines forming part of a national railway system;

(f) telecommunication [towers or?] lines forming part of a telecommunications system serving the public across a municipal boundary;

(g) runways or aprons at international, national or provincial airports;

(h) waterways at harbours to and from which goods, services or labour move across a municipal boundary; or

(i) rights of way, easements and servitudes in connection with infrastructure mentioned in paragraphs (a) to (h);

"rate" means a municipal rate on property envisaged in section 229(1)(a) of the Constitution;

"rateable property" means property on which a municipality may in terms of section 2 levy a rate, excluding property in respect of which rates are disallowed in terms of section 15A [(1)];

(a) means to record in a register in terms of—

(i) the Deeds Registries Act, 1937 (Act No. 47 of 1937); or

(ii) the Mining Titles Registration Act, 1967 (Act No. 16 of 1967); and

(b) includes any other formal act in terms of any other legislation to record—

(i) a right to use land for or in connection with mining purposes; or

(ii) a land tenure right;

"residential property" means property categorised in a valuation roll in terms of section 41 (2) as residential;

[and "registered" and "unregistered" have corresponding meanings];

"Sectional Titles Act" means the Sectional Titles Act, 1986 (Act No. 95 of 1986);

"sectional title scheme" means a scheme defined in section 1 of the Sectional Titles Act;

"sectional title unit" means a unit defined in section 1 of the Sectional Titles Act;

"state trust land" means land owned by the state—

(a) in trust for [a tribe or another identifiable community of] persons communally inhabiting the land in terms of a traditional system of land tenure;

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

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

"this Act" includes regulations made in terms of section 71.

(3) A municipality must exercise its power to levy a rate on property

subject to—

(a) section 229 and any other applicable provisions of the Constitution;

(b) [other] the provisions of this Act; and

(c) the rates policy it must adopt in terms of section 3.

(3) Any exemptions, rebates or reductions referred to in subsection (2) and provided for in a rates policy adopted by a municipality must comply with a national regulatory framework that [may] must be prescribed.

(b) comply with subsection (2).]

(b) publish in a newspaper of general circulation in that municipality a notice—

[(3)] (2) A municipal council must take all comments and submissions made to it or received by it into account when it considers the draft rates policy.

(b) different categories of owners liable for the payment of rates.

(3) Differentiation in terms of this section may not amount to unfair discrimination.

(2) A municipality may determine categories of rateable property for the purposes of subsection (1) according to [the]—

(a) the use of the property;

(b) the permitted use of the property; or

(c) the geographical area in which the property is situated.

(3) Categories of rateable property that may be determined in terms of subsection (2) include the following:

(a) Residential properties;

(b) industrial properties;

(c) commercial properties;

(d) farm property used for—

(i) agricultural purposes;

(ii) other commercial purposes; or

(iii) non-commercial purposes;

(e) unused farm property;

(f) smallholdings used for—

(i) agricultural purposes;

(ii) residential purposes;

(iii) industrial purposes; or

(iv) commercial purposes;

(g) privately owned towns serviced by the owner;

(h) formal and non-formal settlements;

(i) [tribal and other forms of communal property] properties communally owned or inhabited in terms of a traditional system of land tenure;

(j) state trust land;

(k) property—

(l) protected areas; or

(m) property on which national monuments are proclaimed.

in the Rand on –

(2) A rate levied by a municipality on properties with an market improved value below a prescribed valuation level may, despite subsection (1), either be –

(a) takes effect from –

(2) A resolution levying rates in a municipality must be

(3) If the resolution levying rates is not published in the Provincial Gazette the municipal manager must, without delay—

(a) conspicuously display for a period of at least 30 days a copy of the resolution at the main administrative office of the municipality [concerned] and at such other places within the municipality to which the public has access and as [he or she] the municipal manager may determine; and

(b) publish in a newspaper of general circulation in that municipality a notice stating—

(a) exempt [the owner of a specific property, or] the owners of a specific category of properties, from payment of a rate levied on their property; or

(b) grant [to the owner of a specific property, or] to the owners of a specific category of properties, a rebate on or a reduction in the rates payable on their properties.

(2) A municipal manager must annually table in the municipal

council—

(a) a list of all exemptions, rebates and reductions granted in terms of subsection (1) during the previous financial year; and

(b) a statement reflecting the income for the municipality foregone by way of such exemptions, rebates and reductions.

(3) All exemptions, rebates and reductions [granted in terms of subsection (1)] projected for a financial year must be reflected in the municipality’s annual budget [of a municipality] for that year as—

(a) income on the revenue side; and

(b) expenditure on the expenditure side.

15. (1) In terms of section 229 (2) (a) of the Constitution a municipality may not exercise its power to levy rates on property in a way that would materially and unreasonably prejudice—

(a) national economic policies;

(b) economic activities across its boundaries; or

(c) the national mobility of goods, services, capital or labour.

(2)……….Subsection (2) moved to new section 15A below.

(3) If a rate on any specific [property or] category of properties or a rate above a specific limit on such [property or] category of [such] properties, would materially and unreasonably prejudice any of the matters listed in subsection (1), the Minister, acting with the concurrence of the Minister of Finance, may by notice in the Gazette—

(a) identify that [property or] category of properties;

(b) specify that limit, if applicable; and

(c) give notice to the relevant municipality or municipalities that a rate,

or a rate above the specified limit, on that [property or] category of properties is disallowed [in terms of subsection (2)(i)].

(4) A notice issued in terms of subsection (3) must give the reasons why a rate on that [property or] category of properties, or a rate above the specified limit on that [property or] category of properties, would materially and unreasonably prejudice a matter listed in subsection (1).

(5) The Minister, acting with the concurrence of the Minister of Finance, may by notice in the Gazette issue guidelines to assist municipalities in the exercise of their power to levy rates consistent with subsection (1).

(b) [coastal public property regulating the protection of the coastal environment] on any part of the seashore as defined in the Seashore Act,………..;

(c) on any part of the territorial waters of the Republic as determined in terms of the Maritime Zones Act, 1994 (Act No. 15 of 1994); [and islands of which the state is the owner]

(d) on any islands of which the state is the owner, including the Prince Edward

Islands referred to in the Prince Edward Islands Act, 1948 (Act No. 43 of 1948);

(e) on [any state-owned [land declared as a national or provincial protected area] those parts property which is or forms part of a special nature reserve, a national park or a nature reserve within the meaning of the National Environmental Management: Protected Areas Act, 2003, or of a world heritage site in terms of the World Heritage Conventionnational botanical garden within the meaning of the National Environmental Management: Biodiversity Act, 1999 (2003Act No. 49 of 1999), [excluding any [such] part of such [area] reserve, park or site which is] which are not developed or used for commercial, [or] business, including agricultural or residential, purposes;

(eA) on any privately owned property which is or forms part of a special nature reserve, a national park or a nature reserve within the meaning of the National Environmental Management: Protected Areas Act, 2003, or a world heritage site within the meaning of the World Heritage Convention Act, 1999, excluding any part of such reserve, park or site which is used for commercial or business, including agricultural, purposes, provided such property complies with and is managed in accordance with norms and standards determined by the Cabinet member responsible for environmental affairs, acting with the concurrence of the Minister;

(f) on mineral rights within the meaning of paragraph (b) of the definition of "property" in section 1;

(g) on a property belonging to a land reform beneficiary or his or her heirs, provided that this exclusion lapses [for a period of] ten years from the date on which such beneficiary’s title [is] was registered in the office of the Registrar of Deeds; [for so long as the property is owned by the land reform beneficiary who first acquires title and his or her heirs]

(h) [at least] on the first R15 000 of the market improved value of [all] residential property, or such higher amount as the municipality itself may determine;

(i) [property or a category of properties identified in terms of subsection (3), or rates above the specified limit on such property or category of properties] if the rate is disallowed in terms of section 15 (3) (c).

(2) (a) The exclusion from rates in terms of subsection (1) (e)

(b) If the property in respect of which the declaration is

(c) Paragraph (b) applies only if the declaration of the

property was withdrawn because of –

(32) [provided that the Minister may, in consultation with] The Minister, acting with the concurrence of the Minister of Finance, may from time to time by notice in the Gazette, increase [this] the monetary [limit] threshold referred to in subsection (1) (h) to reflect inflation. [and]

(43) If any specific municipality can demonstrate that paragraph (a), (e), (g) or (h) of subsection (1) compromises or impedes its ability or right to exercise its powers or to perform its functions within the meaning of section 151 (4) of the Constitution, the Minister may, in writing, exclude the municipality

from the operation of that paragraph subject to such limitations and conditions as the Minister may determine.

(a) different rates on different categories of residential properties, except as provided for in sections 10(1)(b), 18 and 75;

(b) a rate on non-residential [property] properties that exceed a prescribed ratio to the rate on residential properties determined in terms of section 10(1)(a); or

(c) rates which unreasonably discriminate between categories of—

(i) commercial properties;

(ii) industrial properties; or

(iii) agricultural properties.

(2) The ratio referred to in subsection (1)(b) may only be prescribed with the concurrence of the Minister of Finance.

(a) different kinds of municipalities which may, for the purposes of this section, be defined in the notice either in relation to categories or types of municipality within the meaning of the Municipal Structures Act or in any other way; or

(b) different categories of property.

(3) The Minister may on good cause exempt a municipality from a limit set in terms of subsection (1).

(c) A rate levied on newly rateable property owned and used

(2) A rate referred to in subsection (1) (a) or (b) may—

(a) in the first year, be not more than 25 per cent of the rate for that year otherwise applicable to the property;

(b) in the second year, be not more than 50 per cent of the rate for that year otherwise applicable to the property; and

(c) in the third year, be not more than 75 per cent of the rate for that year otherwise applicable to the property.

(3) A rate levied on newly rateable property or on property of

which the owner is a land reform beneficiary may not be higher than the rate levied

on similar property or category of [property] properties in the municipality.

(4) The MEC for local government may extend the phasing-in

period referred to in subsection (1) to a period which together with the initial period does not exceed six financial years.

(5) When extending a phasing-in period, the MEC for local

government must determine the maximum percentage of the rate payable during each financial year in the extended period.

(a) [define] determine an area within that municipality as a special rating area; and

(b) levy an additional rate on property in that area for the purpose of [funding for improvements exclusively in] providing funds for improving or upgrading that area.

(2) Before determining a special rating area, a municipality

must —

(a) [must] consult the local community, including on the following matters:

(3) When a municipality determines a special rating area, that municipality [must]—

(a) must determine the boundaries of that area;

(b) must indicate [improvements to be effected in] how that area is to be improved or upgraded by funds derived from the additional rate; and

(c) must establish separate accounting and other record-keeping systems regarding the revenue generated by the additional rate and the improvements to be effected in that area; and

[(4) Subsection (1) does not preclude a municipality from using its resources derived from sources other than an additional rate to fund improvements anywhere in that municipality, including a special rating area.] This section may not be used to reinforce existing inequities in the development of the municipality, and any determination of a special rating area must be consistent with the objectives of the municipality’s integrated development plan.

(a) a single amount annually or in periodic instalments of equal or varying amounts; or

(b) special cases, as may be agreed to with the owner of the property.

(2) (a) If a rate is payable in a single amount annually it must be paid before a day determined by that municipality.

(b) If it is payable in instalments it must be paid before a day in

each period determined by that municipality.

(f) in the case of an additional rate referred to in section 19, the amount and the purpose of the rate.

(2) [A person who has not received a written account in terms

of subsection (1) must enquire from the municipality’s office the amount due for rates and, on receipt of such information, is liable for payment of such rates] A person is liable for payment of a rate whether or not that person has received a written account in terms of subsection (1). If a person has not received a written account, that person must make the necessary inquiries from the municipality.

(a) a general valuation to be made of all rateable properties in a municipality subject to subsection (2); and

(b) a valuation roll of all those properties to be prepared.

(2) Rateable properties mentioned in section 7(2)(a) must be included in [the] a general valuation only to the extent that [a] the municipality intends to levy a rate on those properties.

(a) takes effect from the beginning of a financial year following the completion of public inspection period required by section 42; and

(b) remains valid for that financial year or for one or more subsequent financial years as that municipality may decide, but in total not for more than four financial years.

(2) At the request of a municipality, the MEC for local government may extend the period for which a valuation roll remains valid to five financial years.

(a) must monitor [the appointment of municipal valuers] whether municipalities comply with subsection (1); and

(b) may take appropriate steps, including an intervention in terms of section 139 of the Constitution, if a municipality fails to [comply with subsection (1)] designate a person as its municipal valuer.

(a) prepare a valuation roll of all rateable properties in [a] the relevant municipality, in accordance with Chapter 6;

(b) value such properties;

(c) submit the valuation roll to [a] the municipality within a prescribed period;

(d) consider and decide objections to the valuation roll;

(e) attend every meeting of an appeal board when that appeal board—

(i) hears an appeal against a decision of that valuer; or

(ii) reviews a decision of that valuer;

(f) prepare a supplementary valuation roll whenever this becomes necessary; and

(g) generally, provide the municipality with appropriate administrative support incidental to the valuation roll.

(2) A municipal manager may designate one or more officials of [a] the municipality as assistant municipal valuers to assist [a] the municipal valuer with the performance of any of the functions set out in subsection (1).

(3) If [a] the municipal valuer of a municipality is not an official of

[a] the municipality –

(b) [a] the municipal valuer may [appoint] designate one or more persons in private practice as assistant municipal valuers to assist [a] the municipal valuer with the performance of any of the functions set out in subsection (1).

(4) When [appointing] designating persons in private practice as assistant municipal valuers in terms of subsection (3) (b), a municipal valuer is not entitled to recover from [a] the municipality the cost of [such appointments] of securing the services of those persons otherwise than in terms of the agreement concluded between the municipal valuer and the municipality [following an open, competitive and transparent process referred to] in terms of section 30(2)(b).

(a) must be a person registered as a professional valuer or [an] professional associated valuer in terms of the Property Valuers Profession Act, 2000 (Act No. 47 of 2000); and

(b) may not be a councillor–

(2) An assistant municipal valuer—

(a) must be a person registered as a professional valuer, [an] a professional associated valuer or a candidate valuer [in training] in terms of the Property Valuers Profession Act, 2000; and

(b) may not be a councillor–

(a) make the prescribed declaration before a commissioner of oaths regarding the performance of office; and

(b) lodge a certified copy of such declaration with the municipal manager of the relevant municipality.

(a) between [07:30 am and 05:00 pm] 07h30 and 17h00 on any day except a Sunday or public holiday, enter [upon and inspect] any property in the municipality that must be valued [for purposes] in terms of this Act; and

(b) inspect that property for the purpose of the valuation.

35A. [(2)] A municipal valuer or assistant municipal valuer may—

[(a)] (b) make extracts from any such document or information [which that valuer reasonably believes is necessary for the valuation]; and

[(b)] (c) in writing require the owner, tenant or occupier of the property, or the agent of the owner, to provide that valuer, either in writing or orally, with [written] particulars regarding the property which the valuer [believes are necessary for the valuation] reasonably requires for purpose of valuating the property.

(a) must disclose to a municipality any personal or any private business interest that the valuer, or any spouse, parent, child, partner or business associate of that valuer, may have in any property in that municipality [and must appoint an ad hoc valuer to perform the valuation relating to that property];

(b) may not use the position as a municipal valuer or assistant municipal valuer for private gain or to improperly benefit another person; and

(c) must comply with the Code of Conduct set out in Schedule 2 to the Municipal Systems Act.

(2) A municipal valuer or assistant municipal valuer who is not an

official of a municipality must comply with the Code of Conduct as if that person is such an official.

(3) A municipal valuer or assistant municipal valuer who contravenes or fails to comply with subsection (1) is guilty of misconduct and subject to dismissal as municipal valuer or assistant municipal valuer.

(4) A decision in terms of subsection (3) to dismiss a municipal valuer or assistant municipal valuer [in terms of subsection (3)] who is a municipal official must be based on a finding by an enquiry conducted in [terms of the Labour Relations Act, 1995 (Act No. 66 of 1995)] accordance with the terms and conditions of employment applicable to that person.

(a) within the scope of that person’s powers and duties in terms of this Act;

(b) for the purpose of carrying out the provisions of this Act;

(c) for the purpose of legal proceedings; or

(d) in terms of a court order.

(2) Subsection (1) also applies to a person accompanying a municipal valuer or assistant municipal valuer when entering any property in terms of section 35.

(b) comparative, analytical and other systems or techniques may be used, including aerial photography and computer-assisted mass appraisal systems or techniques.

(3) If the available market-related data of any category of rateable property is not sufficient for the proper application of subsections (1) and (2), such property may be valued in accordance with any mass valuation system or technique approved by [a] the municipality concerned and as may be appropriate in the circumstances, including a valuation system or technique based on predetermined bands of property value and the designation of properties to one of those bands on the basis of minimal market-related data.

(2) In determining the market value of a property, the following

(a) the value of [the property must reflect] any licence or other privilege [relating] granted in terms of legislation in relation to the property; [and]

(b) the value of any immovable improvement on the property that was erected or is being used for a purpose which is inconsistent with or in contravention of a condition of title, a provision of a town planning or land use scheme or any other legislation, [including a provision of a town planning or land use scheme, must be included] as if the improvement was erected [and] or is being used [lawfully] for a lawful purpose; and

(c) the value of the use of the property for a purpose which is inconsistent with or in contravention of a condition of title, a provision of a town planning or land use scheme or any other legislation, as if the property is being used for a lawful purpose.

(a) the value of [the property must reflect] any licence or other privilege [relating] granted in terms of legislation in relation to the property; [and]

(b) the value of any improvement that was erected or is being used for a purpose which is inconsistent with or in contravention of a condition of title, a provision of a town planning or land use scheme or any other legislation, [including a provision of a town planning or land use scheme, must be included] as if the improvement was erected [and] or is being used [lawfully] for a lawful purpose; and

40. (1) When valuing a property which is subject to a sectional title scheme, the valuer must determine the value of each sectional title unit in the scheme in accordance with section 39.

(2) The value determined for each sectional title unit must include the value of—

(a) the undivided share in the common property apportioned to that unit in accordance with its participation quota;

(b) any allocation to that unit of an exclusive use area; and

(c) any other interest pertinent to the unit.

(3) In this section, a word or expression to which a meaning has been assigned in the Sectional Titles Act has the same meaning.

(b) the category determined in terms of section 8 in which the property falls;

(c) the physical address of the property;

(d) the size of the property;

(e) the marketimproved value of the property;

(f) the name of the owner;

(g) the postal address of the owner; and

(h) any other prescribed particulars.

42. (1) A municipal valuer must submit the valuation roll to a municipal manager, and that municipal manager must within 21 days of receipt of the roll—

(a) publish in the prescribed form in the provincial Gazette, and once a week for two consecutive weeks in a newspaper circulating in the municipality, a notice—

(a) inspect [and make extracts from] the roll during office hours;

(aA) request the municipality during office hours to make extracts from the roll at a reasonable fee;

and

(b) lodge an objection with the municipal manager against any matter [appearing on] reflected in or omitted from the roll.

(2) An objection in terms of subsection (1)(b) must be in relation to a specific individual property and not against the valuation roll as such.

(3) A municipal manager must assist an objector to lodge an objection if that objector is unable to read or write.

(4) A municipal council may also lodge an objection with the municipal manager concerned against any matter appearing on, or omitted from, the roll.

(5) A municipal manager must, [without delay] within 14 days after the end of the period stated in the notice referred to in section 42 (1) (a), submit all objections to the municipal valuer, who must promptly decide and dispose of the objections in terms of section 44.

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

(a) consider objections in accordance with a procedure that may be prescribed;

(b) decide objections on facts, including facts submitted by an objector, and, if the objector is not the owner, by the owner; and

(c) adjust the valuation roll in accordance with [the] any decisions taken.

(a) [a] the municipal valuer must give written reasons to [a] the municipal manager; and

(b) [that] the municipal manager must submit to the relevant valuation appeal board that municipal valuer’s decision, the reasons for the decision and all relevant documentation, for review.

(2) An appeal board must –

(3) If the appeal board amends or revokes the decision, the

municipal valuer must adjust the valuation roll in accordance with the decision taken by the board.

(a) the valuer’s decision in terms of section 44 regarding that objection; [and]

(b) any adjustments made to the valuation roll following [the] that decision; and

(c) whether section 46 applies to the decision.

(2) Within 30 days after such notification, such objector or owner may, in writing, apply to [that municipal valuer] the municipality for the reasons for the decision. A prescribed fee must accompany the application.

(3) The municipal valuer must, within 30 days after receipt of such application by the municipality, provide the reasons for the decision to the applicant, in writing [after payment of a prescribed fee].

(a) [an objector]a person who has lodged an objection in terms of section 43 (1) (b) and who is not satisfied with [a] the decision of [a] the municipal valuer;

(b) an owner of a property who is affected by such a decision, if the objector was not the owner; or

(c) the [municipal] council of the municipality concerned [is affected by such a decision].

(2) An appeal by—

(a) an objector must be lodged within 30 days after the date on which the written notice referred to in section 47(1) was [posted] sent to the objector or, if the objector has requested reasons in terms of section 47(2), within 14 days after the day on which the reasons were [posted] sent to the objector;

(b) an owner of such property must be lodged within 30 days after the date on which the written notice referred to in section 47(1) was were [posted] sent to the owner or, if the owner has requested reasons in terms of section 47(2), within 14 days after the day on which the reasons were [posted] sent to the owner; or

(c) a municipal council concerned must be lodged within 30 days after the date on which the decision was taken.

(3) An appeal lodged in terms of this section does not defer a person’s liability for payment of rates beyond the date determined for payment.

(a) to hear and decide appeals against the decisions of a municipal valuer concerning objections to matters [appearing on] reflected in, or omitted from, the valuation roll of a municipality in the area for which it was established in terms of section 49; and

(b) to review decisions of a municipal valuer submitted to it in terms of section 46.

51. (1) An appeal board consists of—

(a) a chairperson, who must be a person with legal qualifications and sufficient experience in the administration of justice; and

(b) not fewer than two and not more than four other members with sufficient knowledge and experience of the valuation of [immovable] property and methods of valuation.

(2) The chairperson and other members of an appeal board [are] must be appointed by the MEC for local government [after giving due consideration to the gender balance of the valuation appeal board] in the province, taking into account the need for gender representivity.

(2A) The MEC for local government must follow a transparent process complying with any prescribed norms and standards when making appointments to an appeal board.

(3) A person may be a member of more than one appeal board.

(c) a person declared to be of unsound mind by a court of the Republic; or

(d) a person who, after 24 April 1994, was convicted of an offence and sentenced to imprisonment without an option of a fine for a period of not less than 12 months.

(2) A disqualification in terms of subsection (1)(d) ends five years after imprisonment has been completed.

(3) A member of an appeal board who is a councillor, [or] an employee or valuer of a municipality must withdraw from the proceedings of the board if a matter concerning that municipality’s valuation roll is considered by the board.

(a) must perform duties of office in good faith and without fear, favour or prejudice;

(b) must disclose any personal or any private business interest that that member or any spouse, parent, child, partner or business associate of that member may have in any matter before the appeal board and must withdraw from the proceedings of the appeal board, unless the board decides that the member’s interest in the matter is trivial or not relevant, and announces its decision in public at the first available sitting of the board;

(c) may not use the position or privileges of a member for private gain or to improperly benefit another person; or

(d) may not act in any other way that compromises the credibility, impartiality, independence or integrity of the appeal board.

(2) A member of an appeal board who contravenes or fails to comply with subsection (1) is guilty of misconduct.

(b) is no longer [eligible] qualified to be a member in terms of section 52; or

(c) is removed from office in terms of subsection (2).

(2) The MEC for local government may remove from office a member of an appeal board but only on the grounds of misconduct, incapacity or incompetence.

(3) A decision to remove a member of an appeal board on the grounds of misconduct or incompetence must be based on a finding to that effect by an investigating tribunal appointed by the MEC.

(4) The MEC may suspend a member of an appeal board who is under investigation in terms of subsection (3).

(a) issue an order with regard to costs that [do not exceed an amount equal to the costs between party and party calculated in accordance with the highest scale applicable in civil cases in a court established for a district in terms of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944)] it regards as just and equitable; and

(b) order any person whose appeal or opposition to an appeal is [in its opinion] in bad faith, or frivolous, to compensate the municipality concerned in full or in part for [the fees and allowances of appeal board members and other] costs incurred by [a] the municipality in connection with the appeal.

(c) may authorise a committee to co-opt advisory members within limits determined by the board;

(d) may remove a member of a committee from office at any time; and

(e) may determine a committee’s procedure.

(4) An appeal board which has established a committee may dissolve that committee at any time.

(5) Section 54, read with the necessary changes as the context may require, applies to the conditions of appointment of committee members who are not members of an appeal board.

(a) between [07:30 am and 05:00 pm] 07h30 and 17h00 on any day except a Sunday or public holiday, enter [upon and inspect] any property that is the subject of an appeal or review; and

65A. A member of, or any other person authorised by, an appeal board may—

(c) in writing require the owner, tenant or occupier of the property, or the agent of the owner, to provide the member or authorised person either in writing or orally with particulars regarding the property which the member or authorised person reasonably requires for purpose of the appeal or review.

(a) within the scope of that person’s powers and duties in terms of this Act;

(b) for the purpose of carrying out the provisions of this Act;

(c) for the purpose of legal proceedings; or

(d) in terms of a court order.

(i) to give evidence;

(ii) to produce a document in that person’s custody;

(c) administer an oath or solemn affirmation to that person;

(d) question that person, or have that person questioned; and

(e) retain for three years a copy of a document produced in terms of paragraph (a)(ii) or (b)(ii).

(2) A person appearing before an appeal board, whether summoned or not, may at his or her own expense be assisted by a legal representative.

(3) (a) A person summoned to appear before an appeal board is entitled to witness fees paid to state witnesses in criminal proceedings in a court.

(b) Fees referred to in paragraph (a) must be paid by the

relevant municipality.

(4) The law regarding privilege applicable to a witness summoned to give evidence in a criminal case in a court applies to the questioning of a person in terms of subsection (1).

(d) of which the market improved value has substantially increased or decreased for any reason after the last general valuation; or

(e) substantially incorrectly valued during the last general valuation.

(2) For the purposes of subsection (1), the provisions of Part 2 of Chapter 4 and, Chapters 5, 6 and 7, read with the necessary changes as the context may require, are applicable except that—

(a) a municipal valuer who prepared the valuation roll may be appointed for the preparation and completion of the supplementary valuation roll; and

(b) the supplementary valuation roll takes effect on the first day of the month following the completion of the public inspection period required by section 42.

(3) Supplementary valuations must be [made] as at the date of valuation that applied to the last general valuation.

(4) A rate on rateable property for which a supplementary valuation roll was prepared takes effect from the date the supplementary roll takes effect.

(3) Investigations in terms of subsection (1) may be undertaken [for] in respect of—

[(a) individual] one or more municipalities.

(b) the preparation, contents, adoption, and enforcement of a municipal rates policy;

(c) the manner in which rates referred to in section 18 must be phased in and the criteria that municipalities must take into account;

(d) the property register;

(e) the form and contents of any document referred to in this Act, including any—

(i) declaration;

(ii) authorisation;

(iii) valuation roll;

(iv) objection to a valuation;

(v) appeal against a decision of a municipal valuer; and

(vi) notice;

(f) the procedure that must be followed in connection with—

(h) the giving of reasons by an appeal board for its decisions;

(i) the funding of appeal boards by municipalities;

(j) inquiries by investigating tribunals to establish alleged misconduct by, or alleged incompetence of, members of appeal boards;

(k) inquiries by municipalities to establish alleged misconduct by, or alleged incompetence of, municipal valuers or assistant municipal valuers;

(l) fees payable for information or the issue of documents in terms of this Act; and

(m) any matter which in the opinion of the Minister is necessary for the effective carrying out or furtherance of the objects of this Act.

(2) The Minister may by regulation in terms of subsection (1) declare a contravention of, or failure to comply with, any specific regulation an offence.

(3) Regulations, in terms of subsection (1) may treat different categories of property, or different categories of [property] owners, differently as long as such differentiation does not amount to unfair discrimination.

(b) wilfully obstructs, hinders or threatens a valuer or a member of or person authorised by an appeal board when the valuer, member or person performs a duty or exercises a power in terms of this Act;

(c) wilfully gives information in an objection in terms of section 43(1)(b) or in an appeal in terms of section 48 which is false in any material respect;

(d) after having been summoned in terms of section 67 fails—

(ii) to remain present until excused; or

(iii) to produce a document specified in the summons;

(e) after having been called in terms of section 67 refuses—

(i) to appear;

(iii) to produce a document in that person’s custody; or

(f) fails to comply with a request in terms of section 26(4), 35A (a) or (c) or 65A (a) or (c), [to give information] or in response to such request wilfully supplies false or incorrect information in any material respect.

(2) A valuer is guilty of an offence if that valuer is grossly negligent in the exercise of the functions of office set out in section

31.

(3) A person convicted of an offence in terms of subsection (1) or (2) is liable to imprisonment not exceeding two years or to a fine as may be prescribed in applicable national legislation.

(4) A person convicted of an offence in terms of section 71(2) is liable to a fine or imprisonment not exceeding six months.

(a) continue to use a valuation roll that was in force in its area before the commencement of this Act; and

(b) levy rates against property values as shown on that roll.

(2) If a municipality uses valuation rolls in terms of subsection (1) that were prepared by different predecessor municipalities, the municipality may impose different rates based on the different rolls, so that the [tax] amount payable on similarly situated properties is more or less similar.

(3) This section lapses four years from the date of [promulgation] commencement of this Act, and from that date any valuation roll that was in force before the commencement of this Act may not be used.

(a) amended to the extent indicated in the third column of the Schedule; and

(b) repealed to the extent indicated in the third column of the Schedule.