Section 11: Transfer of mixed property
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
11. Transfer of mixed property
(1) Subject to subsection (2), where—
(a) a document witnesses the transfer of ownership or usufruct of
immovable property together with movable property; and
(b) a valuation of each item of the movable property has not been
made in the document,
proportional duty shall be leviable on the aggregate value of the immovable
and movable property at the rate specified for immovable property.
(2) Any document referred to in subsection (1) (a) shall be drawn up by
an authentic deed (acte authentique).
[S. 11 amended by s. 23 (g) of Act 26 of 2012 w.e.f. 22 December 2012.]