Rates


Buffalo City
South Africa

Rates By-law, 2009

1. Preamble

(1)Section 229 (1) of the Constitution authorizes a municipality to impose rates on property and surcharges on fees for services provided by or on behalf of the municipality.
(2)In terms ofsection 3 of the Property Rates Act, a municipal council must adopt a policy consistent with the Property Rates act on the levying ofrates on rateable property in the municipality.
(3)In terms ofsection 6( I) of the Property Rates Act, mustadopt by-laws to give effect to the implementation of its rates policy.
(4)In terms ofsection 6(2) of the Property Rates Act, by laws-adopted in terms of section 6(2) may differentiate between categories ofproperties; and different categories ofowners ofproperties liable for the payment rates.

2. Interpretation

In this By-Law, the English text prevails in the event of any conflict with the Afrikaans or Xhosa texts. and, unless the context otherwise indicates-"Municipality" means Buffalo City Municipality;"Rates policy" means a rates policy adopted by Buffalo City Municipality in terms of this By-Law;"Constitution" means the Constitution of the Republic ofSouth Africa;"Credit Control and Debt Collection By-Law and Policy" means 's Credit Control and Debt Collection By-Law and Policy as required by sections 96(b), 97 and 98 of the Systems Act."Property Rates Act" means the Local Government: Municipal Property Rates Act, 6 of 2004,"Rate" or "rates" means a municipal rate on property as envisaged in section 223 of the Constitution.

3. Adoption and implementation of rates policy

(1)Buffalo City Municipality shall adopt and implement a rates policy consistent with the Property Rates Act on the levying ofrates on rateable property in the municipality.
(2)Buffalo City Municipality shall not be entitled to levy rates other than in terms ofa validrates policy.

4. Contents of rates policy

Buffalo City Municipality's rates policy shall, inter alia:
(1)Apply to aJI rates levied by Buffalo City MlJIlicipaJitypursuant to the adoption of the Municipality's annual budget;
(2)Comply with the requirements :-
(a)the adoption and contents of a rates policy specified in section 3 of the Property Rates Act;
(b)the process of community participation specified in section 4 of the Property Rates Act.
(c)the annual review of a rates policy specified in section 5 of the Property Rates Act.
(3)specify any further principles. criteria and implementation measures consistent with the Property Rates Act for the levying orrates which Buffalo City Municipality may wish to adopt;
(4)include such further enforcement mechanisms, ifany, as Buffalo City Municipality may wish to impose in addition to those contained in the Credit Control and Debt Collection By-Law and Policy.

5. Enforcement of rates policy

Buffalo City Municipality's rates policy shall be enforced through the Credit Control and Debt Collections By-Law and Policy and any further enforcement mechanisms stipulated in Buffalo City Municipality's rates policy.

6. Operative date

This By-Law shall take effect on 1 July 2009.
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History of this document

01 July 2009
Commenced

Cited documents 1

Legislation 1
  1. Constitution of the Republic of South Africa, 1996

Documents citing this one 0