n Local Government Bulletin - Implementing the Property Rates Act : getting the policies, by-laws and resolutions right




As from 1 July 2009, all municipalities must implement the Municipal Property Rates Act. This requires all municipalities to have a proper rates policy, which is in turn implemented in a by-law and a rates resolution. Among the municipalities that have implemented the Act thus far (only 40% of all municipalities) there is great confusion about the exact content of the policy and by-law. The danger in this uncertainty is that if the policy and by-law do not correctly implement the Act, a municipality's ability to enforce the payment of rates may be fatally flawed.


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