Land tax bills

Property owners must take on municipalities that bill them for land tax without complying with the provisions of the new Municipal Property Rates Act, as they are regarded as being "illegal". They have to first implement procedures before billing; these include a correct valuation of the property concerned, the development of a rating policy by the municipality and the completion of a rigorous consultative process with the community and property owners.

The act should be fully implemented after four years, with rural communities being the last to do so. Shiva Makotoko, provincial and local government department chief director for intergovernmental fiscal relations has asked to be notified by farmers when this happens so that the municipalities can be investigated.

Article on Business Day