Browsing PER: Potchefstroom Electronic Law Journal by Author "Franzsen, Riël"

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Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?

Franzsen, Riël (PER/PELJ, 2022)

In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ...