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Browsing Postprints (Articles) by Subject "Valuation"
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Should market value be retained as the only tax base for municipal property rates in South Africa? (Academy of Science of South Africa, 2022-10)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 ...
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(Emerald, 2022-04)PURPOSE : This study aims to examine the statutory provisions as it concerns the practice of valuation for compensation of expropriated communal properties in Zimbabwe. The primary motivation was to have informed policies ...
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