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- KANNALAND MUNICIPALITY REVENUE BYLAWS
| KANNALAND MUNICIPALITY REVENUE BYLAWS REVENUE BYLAWS – 1 JULY 2014 Page 31 b) In the event of any over-recovery of rates on a particular property, whether because of the rate applied or the valuation, the account concerned shall be rectified for the year in which the mistake is detected and for not more than the two preceding financial years, subject, however, to the provisions of the Institution of Legal Proceeding against Certain Organs of State Act, 2002 (Act No 40 of 2002) c) Where incorrect debits were raised or omitted levies regarding services, the accounts under query will be rectified for the year, in which the error was found or reported and two preceding financial years. SECTION 18: FREQUENCY OF VALUATIONS The municipality shall prepare anew valuation roll every 4 (four) years and supplementary valuation rolls every 6 (six) months or once yearly. KANNALAND MUNICIPALITY REVENUE BYLAWS REVENUE BYLAWS – 1 JULY 2014 Page 32 PART IV CREDIT CONTROL AND DEBT COLLECTION SECTION 19: OBJECTIVE CONSTITUTIONAL OBLIGATIONS The council of the municipality, in adopting this policy on credit control and debt collection, recognises its constitutional obligations to develop the local economy and to provide acceptable services to its residents. It simultaneously acknowledges that it cannot fulfill these constitutional obligations unless it exacts payment for the services which it provides and for the taxes which it legitimately levies – in full from those residents who can afford to pay, and in accordance with its indigency relief measures for those who have registered as indigents in terms of the council’s approved indigency management policy. SECTION 20: NOTICE OF DEFAULT AND INTENDED TERMINATION OR RESTRICTION OF SERVICES Within 2 (two) calendar days after each monthly due date for payment of municipal accounts for property rates and/or service charges, the municipal manager shall dispatch to every defaulting accountholder, that is, every accountholder who as at the date of the notice has not paid the monthly account in full or has not made an acceptable arrangement with the municipal manager for partial or late payment, a notice stating that unless full payment is received or an acceptable arrangement made with the municipal manager for partial or late payment, the municipal electricity or water supply or both such supplies to the property to which the account in arrears relates shall be terminated or restricted 5 five) working days after the date of the notice concerned. |