Upon the local authority levying and assessing a rate, it shall cause to be published in the Gazette, the newspaper and any form of publication media used by the council to publish local announcements in the country and to be posted in the post office of the local authority, a notice: setting forth the amount of the rate made and levied by it; appointing a date on which such rate becomes due and payable, which is not less that thirty (30) days after publication of such notice in the gazette; and stating that a penalty will become payable in respect of any rate remaining unpaid after the expiry of two (2) months from the thirty (30) days stipulated in the above condition.
The date on which rates become due and payable shall not be affected by reason of any outstanding objection or appeal as the case may be provided that if the value of any property is increased or decreased in determining such objection or appeal the local authority may collect additional rates which may become due by reason of an increase or refund to the owner any difference in the case of a decrease in the value of the property.
The Treasurer is solely responsible for ensuring that all rates are billed correctly and sent to the correct ratepayers at the beginning of each financial year.
The Town Council has published an article on the notice of rates assessment for the period of April 01, 2020 – March 31, 2021
Did you know? You can now pay your rates using electronic means, to curb the spread of corona virus through the following bank details:
|Account Name||Account Number||Branch Code|
|Standard Bank||Ezulwini Town Council||9110003897020||663164|
|FNB||Ezulwini Town Council||62301091386||281064|
You can also apply for a rates installment agreement with us. To process you application, we will require the following:
- working telephone/cell number
- Valid national ID
- Valid bank account number
All you need to do is download and fill in the form, then submit it to the offices of the local authority or email it to us.
Assessment of rates
All rates made and levied by the local authority shall be assessed on the valuation roll or the supplementary valuation roll in operation for the financial year in respect of which such rates are due.
Liability for rates
A rate is a tax upon rate-able property and shall be paid at the office of the local authority by the person who is the owner of such at the time such rate becomes due.
Notice: due to corona virus, paying rates at the local authority offices is no longer encouraged.
Penalty for late payment of rates
If the owner defaults to pay the rate in terms of section 29, they shall be liable to pay the sum owed plus 15% (fifteen per centum) per annum for each month or part of an month for which the default continues and the default percentage may, by notice in the Gazette be altered by the Minister:
- provided that, if an explanation for such default is given to the satisfaction of the collector of rates, the collector may agree to waive such penalty either in whole or in part; and
- provided further that, the collector of rates shall render a return to the local authority for the purpose of confirmation in respect of such waiver on a quarterly basis