Browsing PER: Potchefstroom Electronic Law Journal by Subject "Valuation"
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Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?
(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 ... -
Valuation in the constitutional era
(2015)The Constitution brought about a new compensation regime for expropriations. Compensation for expropriation must now be "just and equitable". Whereas before the Constitution came into force market value played a central ...