Section 34: Amendment of tax and duty
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
34. Amendment of tax and duty
Where the value of a property is revised under section 28 or is determined
L4 – 21 [Issue 9]
Land (Duties and Taxes) Act
by the Committee, any tax or duty payable in respect of the property shall be
revised accordingly.
[S. 34 amended by Act 23 of 1993; s. 14 (k) of Act 23 of 2001 w.e.f. 11 August 2001; repealed and replaced by s. 19 (k) of Act 15 of 2006 w.e.f. 7 August 2006.]
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Questions this section answers
- If my property's value is later revised, is the duty or tax I owe adjusted accordingly?