INTRODUCTION HOW PROPERTY RATES ARE CHARGED In terms of the Act a consumer’s liability for property rates is determined by two factors, the first of which is the municipal property valuation and the second of which is the rating categorization that the property is put into by the municipality. The rating categorization must be one
Introduction City of Johannesburg Metropolitan Municipality (“COJ”) has taken the view that rating categorisations and tariffs are distinct legal concepts, and that this entitles it to change a consumer’s tariff without following the procedure prescribed in the Local Government: Municipal Property Rates Act (“the Act”), that applies to the change of a consumer’s rating categorisation.
By Chantelle Gladwin, Partner and Ramon Pereira, Associate Introduction The law provides in the Local Government:  Municipal Property Rates Act 6 of 2004 that a municipality must determine its own rating policy, and that it may have reference to either zoning or use when classifying a property for rating purposes.  There are times when the