Local Government: Municipal Property Rates Act, 2004 (No. 6 of 2004).
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LEX-FAOC093025
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This Act concerns the imposition of a municipal rate on (rights in) immovable property and public service infrastructure envisaged in section 229(1)(a) of the Constitution. The Act makes provision for exemptions, rebates and reductions on properties used for agricultural purposes, and defines criteria for this purpose. Municipalities may set differential rates for various properties including land used for agriculture and protected areas in the sense of the National Environmental Management: Protected Areas Act, 2003.
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