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Property Rates By-law, 2015
- Published in KwaZulu-Natal Provincial Gazette no. 1481 on 27 August 2015
- Assented to on 30 July 2015
- Commenced on 27 August 2015
- [Up to date as at 7 August 2020]
- [Amended by Property Rates: Amendment on 3 February 2017]
PreambleWHEREAS the Municipality is entitled in terms of section 229 of the Constitution, read with section 2 of the Municipal Property Rates Act, to levy a rate on property within its area of jurisdiction; WHEREAS the Municipality is required in terms of section 7 of the Municipal Property Rates Act, when levying rates, to levy rates on all rateable property within its area of jurisdiction; WHEREAS the Council has, in terms of section 3(1) of the Municipal Property Rates Act, adopted the eThekwini Rates Policy which is consistent with the Municipal Property Rates Act on the levying of rates on rateable property in the Municipality; AND WHEREAS the Municipality is required in terms of section 6(1) of the Municipal Property Rates Act to adopt By-laws to give effect to the implementation of its Rates Policy; NOW THEREFORE the Council, acting in terms of section 156 read with Part B of Schedules 4 and 5 of the Constitution, and read with section 11 of the Systems Act, hereby makes the following By-law to give effect to the implementation of its Rates Policy:
1. DefinitionsIn this By-law, unless the context indicates otherwise –"account" means written notification in the form of a statement of account addressed to a person liable for payment thereof;"building" means any building or erection of an immovable nature for whatever purpose used including any tank, swimming pool, radio mast other than a radio mast consisting of a single vertical pole, retainer block system, wall or closed boarded fence more than 2 (two) meters in height and includes any –(a)further structure, whether of a temporary or permanent nature and irrespective of the material used in the erection thereof, erected or used for or in connection with the –(i)accommodation or convenience of humans or animals; or(ii)manufacture, processing, storage, display or sale of goods;(b)reservoir or bridge or any other structure connected therewith;(c)petrol pump or any flammable liquids storage tank used in connection therewith;(d)part of a building, including a building as defined in paragraph (a), (b) or (c);(e)consumer installation; or(f)hut, shack, tent or similar structure or any other form of temporary or permanent dwelling or shelter,but excludes any –(i)open fence;(ii)post;(iii)building pier;(iv)ramp;(v)fountain;(vi)statue;(vii)fish pond;(viii)pergola; or(ix)other garden ornamentation;"building pier" means any solid support designed to sustain vertical pressure;"calendar month" means the first day of a named month to the last day of the same named month, including weekends and public holidays;"category" in relation to property, means a category of property determined in terms of section 8 of the Municipal Property Rates Act;"collection charges" means the charges which the Municipality is entitled to recover in terms of section 75A(1) of the Systems Act, and includes the administrative cost –(a)of reminding any ratepayer or customer of arrears;(b)for the termination, restriction or reinstatement of any municipal service to a defaulting ratepayer or customer; and(c)of any notice rendered, sent, delivered or published to a ratepayer or customer in terms of this By-law or any other law;"Chief Financial Officer" means a person employed by the Municipality in terms of section 57 of the Systems Act as its Chief Financial Officer, and includes any person to whom the Chief Financial Officer has delegated or sub-delegated a power, function or duty in accordance with the system of delegation developed by the Municipal Manager in terms of section 79 of the Municipal Finance Management Act;"Commissioner of Oaths" means a "Commissioner of Oaths" in terms of the Justices of the Peace and Commissioners of Oaths Act, 1963 (Act No. 16 of 1963);"Constitution" means the Constitution of the Republic of South Africa, 1996;"co-owners" means –(a)any two or more persons who hold any property, whether jointly, in undivided shares or in any form of communal land tenure;(b)any beneficial owners of any trust property vested in any non-beneficial owners;(c)any member of any association of persons or other legal entity the object of which association is the acquisition or holding of any property; or(d)the owners of any property subject to a sectional plan;"Council" means the eThekwini Municipal Council, a municipal council referred to in section 157(1) of the Constitution, and “Municipal Council” has a corresponding meaning;"Head of department" means the person appointed by the Municipality as Head of the Real Estate Department;"land" means any piece of land the external surface boundaries of which are delineated on a –(a)general plan or diagram registered in terms of the Land Survey Act, 1997 (Act No. 8 of 1997) or the Deeds Registries Act, 1937 (Act No. 47 of 1937);(b)sectional plan registered in terms of the Sectional Titles Act, 1986 (Act No. 95 of 1986); or(c)township plan, ora portion of such land which is not so delineated, and includes any such land covered by water and the airspace above such land, and “premises” has a corresponding meaning;"Municipal Finance Management Act" means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);"Municipality" means the eThekwini municipality, a category A municipality as envisaged in terms of section 155(1) of the Constitution and established in terms of PN343 of 2000 (KZN);"Municipal Property Rates Act" means the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004);"Municipal Manager" means a person appointed in terms of section 54A of the Municipal Systems Act as the head of administration of the municipal council;"municipal service" means a service provided by the Municipality in terms of its powers and functions to or for the benefit of the local community, irrespective of whether or not –(a)such service is provided by the Municipality itself or by engaging an external mechanism contemplated in section 76 of the Systems Act; or(b)any fees, charges or tariffs are levied in respect thereof;"municipal valuer" means a person designated by the Municipality as a municipal valuer in terms of section 33(1) of the Municipal Property Rates Act;"occupier" means any person who occupies any premises or part thereof, without regard to the title under which such person occupies the premises concerned, and “possessor” in relation to land, premises or property has a corresponding meaning;"owner" in relation to –(a)a property referred to in paragraph (a) of the definition of “property”, means a person in whose name ownership of the property is registered;(b)a right referred to in paragraph (b) of the definition of “property”, means a person in whose name the right is registered;(c)a land tenure right referred to in paragraph (c) of the definition of “property”, means a person in whose name the right is registered;(d)public service infrastructure referred to in paragraph (d) of the definition of “property”, means the organ of state which owns or controls that public service infrastructure as envisaged in the definition of “publicly controlled”;(e)a time sharing interest contemplated in the Property Time-sharing Control Act, 1983 (Act No. 75 of 1983), means the management association contemplated in the regulations made in terms of section 12 of the Property Time-sharing Control Act, 1983, and published in Government Notice R327 of 24 February 1984;(f)a share in a share block company, means the share block company as defined in the Share Blocks Control Act, 1980 (Act No. 59 of 1980); and(g)in relation to buildings, other immovable structures and infrastructure referred to in section 17(1)(f) of the Municipal Property Rates Act, means the holder of the mining right or the mining permit,and includes a person whom the Municipality may for the purpose of this By-law regard as the owner of a property in the following cases:(i)a trustee, in the case of property in a trust, excluding state trust land;(ii)an executor or administrator, in the case of a property in a deceased estate;(iii)a trustee or liquidator, in the case of a property in an insolvent estate or the owner of which is in liquidation;(iv)a judicial manager, in the case of a property in the estate of a person under judicial management;(v)a curator, in the case of a person in the estate of a person under curatorship;(vi)a person in whose favour a usufruct or other personal servitude is registered, in the case of property that is subject to a usufruct or other personal servitude;(vii)a lessee, in the case of a property that is registered in the name of the Municipality and is let by it to such lessee;(viii)a buyer, in the case of a property that was sold by the Municipality and of which possession was given to the buyer pending registration of ownership in the name of the buyer;(ix)a child or children in charge of the property in the case of child-headed households;(x)any land the use of which is vested in the Provincial or the National Government of the Republic of South Africa;(xi)any developer who is allowed by the Municipality to develop municipal owned land once such developer has taken possession of the land concerned;(xii)any underlying or actual land owner in the case of registered right, on election by the Municipality;(xiii)where the property was previously governed by the Black Estates Act, and the estate has not yet been finalised, the occupants of the property concerned but only for the purposes of municipal accounts in respect of rates and service charges;(xiv)a lessee, in the case of property to which a land tenure right applies and which is leased by the holder of such right; and(xv)any person defined as an owner in terms of the Rates Policy;"person" means a natural or juristic person, including an organ of state;"property" means –(a)immovable property registered in the name of a person, including, in the case of a sectional title scheme, a sectional title unit registered in the name of a person;(b)a right registered against immovable property in the name of a person;(c)a land tenure right registered in the name of a person or granted to a person in terms of legislation;(d)public service infrastructure; or(e)any immovable property or a portion thereof of which a person has taken occupation or possession without title: Provided that this in no way infers the granting of permission or the regularisation by the Municipality for the illegal occupation of land or property by any person;"public holiday" means a public holiday as defined in section 1 of the Public Holidays Act, 1994 (Act No. 36 of 1994);"public service infrastructure" means publicly controlled infrastructure as defined in section 1 of the Municipal Property Rates Act, excluding any infrastructure which is used for an activity of a commercial or industrial nature;"publicly controlled" means owned by or otherwise under the control of an organ of state, including a –(a)public entity listed in the Public Finance Management Act, 1999 (Act No. 1 of 1999);(b)municipality; or(c)municipal entity as defined in the Systems Act;"rate randage" means an amount in the rand levied by the Municipality on rateable property within a specified category;"rates" means a municipal rate on property envisaged in section 229(1)(a) of the Constitution and levied by the Municipality in terms of the Municipal Property Rates Act;"Rates Policy" means the Rates Policy adopted by the Council in terms of section 3 of the Municipal Property Rates Act, as amended from time to time;"Systems Act" means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and"valuation roll" means a valuation roll contemplated in Chapter 6 of the Municipal Property Rates Act, and “roll” has a corresponding meaning.
2. Interpretation of By-law
3. Objects of By-lawThe objects of this By-law are to – (a) give effect to the implementation of the Municipality's Rates Policy in compliance with the provisions of section 6 of the Municipal Property Rates Act; (b) provide for the levying and recovery of rates by the Municipality; and (c) provide for matters incidental thereto.
4. Application of By-lawThis By-law applies in respect of all property in the Municipality's area of jurisdiction.
Levying of rates
5. Power to levy rates
6. Differential rates
7. Special rating areas
8. Register of properties
9. Contents of valuation roll
10. Multiple entries in the valuation roll
11. Publication and inspection of valuation roll
12. Supplementary valuation roll
Queries, objections and appeals
15. Right of appeal
16. Municipal boundary adjustmentIf any property or a category of property is newly included in the area of jurisdiction of the Municipality by way of a municipal boundary adjustment, the valuation and rate randage of the property or the category of the property concerned shall remain applicable for the remainder of the financial year during which such property or category of property was included in the Municipality's area of jurisdiction.
17. Interest on arrear ratesIf an amount due for rates levied in respect of a property remains unpaid after the date determined by the Municipality for the payment thereof, interest on the outstanding amount accrues at the legal rate of interest prevailing from time to time, subject to the provisions of sections 9 and 55 of the Municipal Property Rates Act.
18. Valuation of right in landThe Municipality is entitled to value a limited real right in respect of the land concerned with reference to – (a) public service infrastructure; and (b) rights of extension in sectional title schemes.
20. Repeal of laws and savings
21. Short title and commencementThis By-law is called the Property Rates By-law, 2015 and takes effect on the date of publication thereof in the Provincial Gazette, KwaZulu-Natal.
- Entire By-law
- Chapter 1 – Interpretation
- Chapter 2 – Levying of rates
- Chapter 3 – Valuation rolls
- Chapter 4 – Queries, objections and appeals
- Chapter 5 – General provisions
- Chapter 6 – Miscellaneous