Section 2: Interpretation
consolidated text (as at 2011). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Interpretation
In this Act—
“attaching officer” means, in the case of Government, the AccountantGeneral and, in the case of any Municipal City Council or Municipal Town
Council, the Chief Executive of the Municipal City Council or Municipal
Town Council;
“rates and taxes” includes all rates or taxes leviable under any enactment on behalf of, and due to Government, or a Municipal City Council or
Municipal Town Council;
“usher” includes, in the case of a Municipal City Council or Municipal
Town Council, an officer of the Municipal City Council or Municipal Town
Council.
[S. 2 amended by s. 165 (2) (a) of Act 36 of 2011 w.e.f. 15 December 2011.]