Section 97: Rate due and payable

97. Rate due and payable (1) The local rate levied under section 95 shall, in respect of every financial year, be due on 1 July and shall, subject to subsection (2), be payable in 2 equal instalments, the first one on or before 31 July in that year and the second one on or before 31 January next ensuing. (2) A Chief Executive, may, on a written application being made to him before 1 July, authorise the local rate to be paid, without any surcharge, by bank standing order, in not more than 12 consecutive equal instalments during that financial year. (3) The local rate shall be due and payable notwithstanding the fact that the ratepayer may not have received a claim for payment. [S. 97 amended by s. 17 (2) (e) of Act 1 of 2015 w.e.f. 1 January 2016.] L18 – 59 [Issue 9] Local Government Act