Section 31: Proof of change of ownership

31. Proof of change of ownership (1) The change of ownership or usufruct of immovable property shall be sufficiently proved for the purposes of this Act against the person from whom duty is claimed— (a) by— (i) the appearance of his name on a list of ratepayers of a local authority as owner or usufructuary of the property; and (ii) payment by him of the rates on the property; (b) by a document witnessing a transaction made by him as owner or usufructuary of the property. (2) Where the proportional duty provided in items 10 to 13 of paragraph I or in items 10 to 14 of paragraph J of Part I of the First Schedule is levied on a transaction, only fixed duty shall be leviable on any subsequent transfer deed drawn up in relation to that transaction. [S. 31 amended by s. 4 (d) of Act 30 of 1990 w.e.f. 24 July 1990.]