General Valuation: Information with regards to the Appeal Process
General Valuation: Information with regard to the appeal process against the decision of the municipal valuer. The appeal process is only open for rate payers who previously submitted written objections to the municipality. In terms of Local Government: Municipal Property Rates Act 6 of 2004:
A municipal valuer must, in writing, notify every person who has lodged an objection, and also the owner of the property concerned if the objector is not the owner, of-
- the valuer’s decision in terms of the Act regarding that objection;
- any adjustments made to the valuation roll in respect of the property concerned; and whether the Act applies to the decision.
- within 30 days after such notification, such objector or owner may, in writing, apply to the municipal manager for the reasons for the decision of the municipal valuer. Request for the reasons of the municipal valuer must be accompanied by a prescribed fee of R 347.30. The municipal valuer must, within 30 days after receipt of such application by the municipal manager, provide the reasons for the decision to the applicant, in writing.
Right of appeal
An appeal to valuation appeal board against a decision of a municipal valuer in terms of the Act may be lodged in the prescribed manner with the municipal manager concerned by-
- a person who has lodged an objection in terms of the Act and who is not satisfied with the decision of the municipal valuer;
- an owner of a property who is affected by such a decision, if the objector was not the owner; or
- the council of the municipality concerned, if the municipality’s interests are affected.
The appeal applications forms are available from all the municipal pay points and the municipal website.
An appeal by
- an objector must be lodged within 30 days after the date on which the written notice referred to in the Act was sent to the objector or, if the objector has requested reasons in terms of the Act, within 21 days after the day on which the reasons were sent to the objector;
- an owner of such property must be lodged within 30 days after the date on which the written notice referred to in the Act was sent to the owner or, if the owner has requested reasons in terms of the Act, within 21 days after the day on which the reasons were sent to the owner; or
- a municipal council must be lodged within 30 days after the date on which the decision was taken.
The process of submitting appeals is now open. Objectors who feel that the decision of the municipal valuer is not satisfactory or may not have received their written responses are welcome to submit appeal forms until 31 October 2013 or within 30 days after they received their written responses.
Adjustments or additions to valuation rolls
Any adjustments or additions made to a valuation roll in terms of the Act takes effect on the effective date of the valuation roll i.e. 1st of July 2013.
- If an adjustment in the valuation of a property affects the amount due for rates payable on that property, the municipal manager must-
- calculate:
- the amount actually paid on the property since the effective date; and
- the amount payable in terms of the adjustment on the property since the effective date; and
- recover from, or repay to, the person liable for the payment of the rate the difference determined plus interest at a prescribed rate.
- Where an addition has been made to a valuation roll as envisaged in the Act, the municipal manager must recover from the person liable for the payment of the rate the amount due for rates payable plus interest at a prescribed rate
Valuation Appeal Board
The MEC responsible for local government has already appointed the valuation appeal board for Mangaung Metropolitan Municipality and the dates for meetings shall be announced soon. Meetings of the valuation appeal board are open to the public, but a board may adjourn in closed session when deliberating an issue before the board.
When making an order in terms of the Act, an appeal board may order any person
whose appeal or opposition to an appeal is in bad faith or frivolous to compensate the municipality concerned in full or in part for costs incurred by the municipality in connection with the appeal.
Lodging of an Appeal against the Decision of the Municipal Valuer Regarding Matters Pertaining to Specific Property as Reflected in or Omitted from the Valuation Roll / Supplementary Valuation Roll.
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