Municipal Property Rates


Johannesburg
South Africa

Municipal Property Rates By-law, 2020

City of Johannesburg Municipality, hereby, in terms of section 6 of the Local Government: Municipal Property Rates Act, 2004, has by way of resolution adopted the Municipality’s Property Rates By-law set out hereunder.

Preamble

WHEREAS section 2291(1) of the Constitution requires a municipality to impose rates on property and surcharges on fees for the services provided by or behalf of the municipality.AND WHEREAS section 13 of the Municipal System Act read with section 162 of the Constitution require a municipality to promulgate municipal by-laws by publishing them in the gazette of the Gauteng Province.AND WHEREAS section 6 of the Local Government: Municipal Property Rates Act, 2004 requires a municipality to adopt by-laws to give effect to the imp& ent categories of properties liable for the payment of rates: The Rates By-law was approved by Council on the 9th of July 2020.NOW THEREFORE BE IT ENACTED by the Council of the City of Johannesburg Municipality, as follows:

1. Definitions

In this by- law, any word or expression to which a meaning has been assigned in the Local Government: Municipal Property Rates Act No 6. Of 2004, as amended, shall bear the same meaning unless the context indicates otherwise."Municipality" means the City of Johannesburg Municipality;"Property Rates Act" means the Local Government: Municipal Property Rates Act, 2004(Act No 6 of 2004) as amended;"Rates Policy" means the policy on the levying of rates on rateable properties of the City of Johannesburg Municipality, contemplated in chapter 2 of the Municipal Property Rates Act.

2. Objects

The object of this by-law is to give effect to the implementation of the Rates as contemplated in section 6 of the Municipal Property Rates Act.

3. Adoption and implementation of Rates Policy

3.1The Municipality shall adopt and implement its Rates Policy consistent with the Municipal Property Rates Act on the levying of rates on rateable property within the jurisdiction of the municipality: and
3.2The Municipality shall not be entitled to levy rates other than in terms of its Rates Policy.

4. Contents of Rates Policy

The Rates Policy shall, inter alia:
4.1Apply to all rates levied by the Municipality pursuant to the adoption of its Annual Budget;
4.2Comply the requirements for:
4.2.1the adoption and contents of a rates policy specified in section in section 3 of the Act;
4.2.2the process of community participation specified in section 4 of the Act; and
4.2.3the annual review of a Rates Policy specified in section 5 of the Act.
4.3Provide for principles, criteria and implementation measures that are consistent with the Municipal Property Rates Act for the levying of rates which the Council may adopt; and
4.4Provide for enforcement mechanisms that are consistent with the Municipal Systems Act, 2000 (Act No. 32 of 200).

5. Enforcement of the Rates Policy

The Municipality’s Rates Policy shall be enforced through the credit Control and Debt Collection Policy and any further enforcement mechanisms stipulated in the Act and the Municipality’s Rates Policy.

6. Short title and commencement

This By-Law is called the Municipal Property Rates By-Law, and takes effect on 1st July 2020.
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History of this document

30 September 2020 this version
01 July 2020
Commenced