PROPOSED WORDING FOR SECTION 27

General valuation and preparation of valuation rolls

27. (1) A municipality intending to levy a rate on property must in accordance with this Act cause—
(a) a general valuation to be made of all [rateable properties in a municipality, subject6 to subsection (2)] properties in the municipality determined in terms of subsection (2); and
(b) a valuation roll [of all those properties] to be prepared of all properties determined in terms of subsection (3).
[(2) Rateable properties mentioned in section 7(2)(a) must be included in the general valuation only to the extent that a municipality intends to levy a rate on those properties.]
(2) All ratable properties in the municipality must be valued during a general valuation, including all properties fully or partially excluded from rates in terms of section 15A (1) (a), (e), (g), (h) and (hA: Provided that
(a) properties referred to in section 7 (2) (a) must be valued only to the extent that the municipality intends to levy a rate on those properties; and
(b) the Minister may fully or partially exempt a municipality from the obligation to value properties excluded from rates in terms of section 15A (1) (e), (g) and (hA) if the municipality can demonstrate that the valuation of those properties is too onerous for it, given its financial and administrative capacity.
(3) All properties valued in terms of subsection (2) must be included in the valuation roll: Provided that properties referred to in section 7 (2) (a) (i) must be included in the valuation roll whether or not they were valued.

 

PROPOSED WORDING FOR SECTION 31 (a) and (b)
31. [(1)] [A municipal] The valuer of a municipality must in accordance with this Act—
(a) value all properties in the municipality determined in terms of section 27 (2);
[(a)] (b) prepare a valuation roll of all [rateable] properties in [a] the municipality [in accordance with Chapter 6] determined in terms of section 27 (3);

[(b) value such properties;]

 

PROPOSED WORDING FOR SECTION 41

Contents of valuation rolls

41. (1) A valuation roll must list all [rateable property in the municipality subject to section 27(2)] properties in the municipality determined in terms of section 27 (3)
(2) The valuation roll must reflect the following particulars in respect of each property as at the date of valuation to the extent that such information is reasonably determinable:
(a) The registered or other description of the property;
(b) the category determined in terms of section 8 in which the property falls;
(c) the physical address of the property;
(d) the [size] extent of the property;
(e) the market value of the property, if the property has been valued;
(f) the name of the owner;
[(g) the postal address of the owner;] and
(h) any other prescribed particulars.