n IMFO : Official Journal of the Institute of Municipal Finance Officers - Revenue enhancement and improvement : series article no 2
|Article Title||Revenue enhancement and improvement : series article no 2|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Author||Peet Du Plessis|
|Publication Date||Winter 2013|
In the previous article I have looked at some of the legislation and implications regarding the latter topic and in this article I will continue to discuss the legislation and how it can be used to assist municipalities to improve on their revenue collection. The next section in the Municipal Systems Act (Act No 32 of 2000) is section 118. The heading of this section refers to "Restraint on transfer of property", and when we look at the interpretation of statutes we know that headings do not form part of the legislation but merely categorise the different sections into meaningful chapters and sub-chapters.
Article metrics loading...