URBAN COUNCILS ACT Chapter 29:15 (ii) in respect of that portion of the financial year during which the property was residential, shall be assessed on the basis referred to in subsection (3): Provided that, if the property changed its nature from residential to non-residential or vice versa during the last two months of the financial year concerned, the council may continue to assess rates upon it in the same manner as during the earlier part of the year. (6) Where a council levies rates in terms of subsection (1) which are declared by the council to include the cost of defraying in whole or in part the expenses incurred in connection with any sewerage, sanitary or rubbish removal services, the owner of any property exempted from the payment of rates in terms of section two hundred and seventy shall pay to the council for those services either such proportion of the rates levied as the council may determine or such tariff of charges as the council may determine. (7) In levying a general rate in terms of subsection (1) the council may, with the approval of the Minister, determine that a lower rate or rates than that generally applicable shall be levied for a particular class or classes of properties and in classifying the rateable property for such purpose the council shall have regard to— (a) the situation of the property; and (b) the area of the property; and (c) the use to which the property is put; and (d) the services of the council made available to such property; and (e) any other factor which, in the opinion of the council, warrants a lower rate being levied. (8) Notwithstanding anything contained in this Act, a council may, with the approval of the Minister— (a) determine that a different general rate shall be levied in respect of commercial and industrial properties or in respect of different classes of commercial and industrial properties; (b) levy a minimum rate in respect of any class or classes or property. (9) Where a minimum rate is levied in terms of paragraph (b) of subsection (8)— (a) and where subsection (6) applies, the council may determine that an amount, tariff or charge which is less than the minimum rate shall be payable by the owners of the properties referred to therein; (b) and where subsection (7) applies, no rate lower than the minimum rate shall be levied; (c) subsection (3) of section two hundred and seventy shall apply, mutatis mutandis, to a minimum rate; (d) and where as a result of a supplementary valuation or assessment in terms of section two hundred and forty-eight or an amendment of a valuation roll in terms of section two hundred and forty-nine, or correction thereof in terms of section two hundred and sixtyfour, the rate payable in respect of any property is varied— (i) if such rate is thereby increased above the minimum rate, the council shall recover the amount by which the rate as increased exceeds the minimum rate; (ii) if such rate is thereby decreased below the minimum rate, the council shall refund the difference between the rate assessed on the former valuation and the minimum rate. 273 Special rate (1) Subject to subsection (2), a council may, for the purpose of recovering in whole or in part the expenses incurred by it in executing, maintaining or operating any works, fix and levy a special rate upon all rateable property in that portion of its area which derives benefit from such works. (2) A special rate in terms of subsection (1) shall be assessed in accordance with section two hundred and seventy-two. (3) Before any special rate is levied in terms of subsection (1) notice of the intention to levy the rate shall be served in writing on the owners of the property concerned and shall be given in three issues of a newspaper. (4) If, within thirty days of the last publication of the notice in terms of subsection (3)— (a) no objection has been received, the council may levy the rate; 109