n Local Government Bulletin - The withholding of rates and taxes in five local municipalities
|Article Title||The withholding of rates and taxes in five local municipalities|
|© Publisher:||Dullah Omar Institute|
|Journal||Local Government Bulletin|
|Author||Derek Powell, Annette May and Phindile Ntliziywana|
|Publication Date||Jan 2010|
|Pages||9 - 12|
The Community Law Centre, in partnership with the German Agency for Technical Cooperation (GTZ) and SALGA, recently completed a research project on the phenomenon of rates withholding in five South African municipalities. 'Rates withholding' is the practice by ratepayers of withholding their property rates and, in some cases, fees for municipal services because they believe that municipalities are not delivering. We argue that this practice, though less visible than service delivery protests, is equally destructive.
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