Implementing the Property Rates Act: Geeting the Policies, By-laws and Resolutions Right.

As from 1 July, 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 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 the by-law do not correctly implement the Act, a municipality's ability to enforce payment of rates may be fatally flawed.

application/pdf Vol 10 no.5 Implementing the Property Rates Act.pdf — 121 KB

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