Browsing by Author "Singiza, Douglas"

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    Property rates - latest developments
    (Community Law Centre, University of the Western Cape, 2010) de Visser, Jaap; Singiza, Douglas
    Property rates, as a form of tax imposed on the market value of land and buildings, are the key source of revenue of municipalities. The framework for the imposition of property rates is carefully regulated by the Municipal Property Rates Act (Act 6 of 2004) (MPRA), which provides municipalities with a measure of discretion in determining and levying property rates in a localised context. The imposition of rates is, however, subject to national limits or maximums. This article discusses some recent developments with regard to these limits (ratios), as well as the suggested amendments to the MPRA.