The impact of the 2021 civil unrest on the recurrent property tax in South Africa’s KwaZulu-Natal Province

Channing, Janet; Franzsen, R.C.D. (Riel)

dc.contributor.author	Channing, Janet
dc.contributor.author	Franzsen, R.C.D. (Riel)
dc.date.accessioned	2024-11-20T07:51:48Z
dc.date.available	2024-11-20T07:51:48Z
dc.date.issued	2023
dc.description.abstract	The devastating civil unrest experienced in July 2021 in especially KwaZulu-Natal, South Africa, not only affected more than 40,000 businesses, but also had a direct impact on the collection and administration of the recurrent property tax (called “property rates”). This paper considers policy recommendations for supplementary valuations and rates relief for affected property owners and debates the implementation options available to municipalities.	en_US
dc.description.department	Taxation	en_US
dc.description.librarian	hj2024	en_US
dc.description.sdg	SDG-16:Peace,justice and strong institutions	en_US
dc.description.uri	https://researchexchange.iaao.org/jptaa/	en_US
dc.identifier.citation	Channing, J. & Franzsen, R. 2023, 'The impact of the 2021 civil unrest on the recurrent property tax in South Africa’s KwaZulu-Natal Province', Journal of Property Tax Assessment and Administration, vol. 20, no. 1, pp. 5-15.	en_US
dc.identifier.issn	1548-3606 (online)
dc.identifier.issn	1357-1419 (print)
dc.identifier.uri	http://hdl.handle.net/2263/99194
dc.language.iso	en	en_US
dc.publisher	International Association of Assessing Officers	en_US
dc.rights	© International Association of Assessing Officers 2023.	en_US
dc.subject	Property tax administration	en_US
dc.subject	South Africa (SA)	en_US
dc.subject	Property tax policy	en_US
dc.subject	SDG-16: Peace, justice and strong institutions	en_US
dc.subject	KwaZulu-Natal (KZN)	en_US
dc.title	The impact of the 2021 civil unrest on the recurrent property tax in South Africa’s KwaZulu-Natal Province	en_US
dc.type	Article	en_US