URBAN COUNCILS ACT Chapter 29:15 (e) shall base any supplementary charge upon a unit of land and, additionally or alternatively, a unit of residential or business accommodation, as the case may be, determined by the Minister and may vary such charge according to any or all of the following— (i) the type of tenure under which the property is held; (ii) the value of the property, whether based upon the value of the land or the improvements, or both; (iii) the area of the property, being either that of the land or of the improvements; (iv) the use to which the property is put. (5) Where the administration, control and management of a local government area has been vested in any person other than a local authority, the Minister may make regulations in terms of this section for that local government area and for such purposes any reference in this section to the State shall be construed as including a reference to that person. (6) Subsection (3) of section two hundred and twenty-seven shall apply, mutatis mutandis, in relation to the power to make regulations in terms of subsection (2). (7) Where a local board is appointed for a local government area, any regulations made under this section which were in force in that area immediately before the appointment of the local board shall continue in force, and if the local board is empowered in its warrant issued in terms of section six to make by-laws in respect of any matter provided for in such regulations, the local board may amend or repeal such regulations in so far as they relate to such matters. (8) Notwithstanding the proviso to subsection (2), the Minister may make regulations exempting immovable property, which is situated in a local government area the administration, control and management of which has been vested in a council or for which a local board has been appointed, as the case may be, from the imposition of any supplementary charge referred to in paragraph (r) of subsection (3) and, in the event of any conflict between regulations made by the Minister and any by-laws made by a council in terms of that paragraph, the regulations made by the Minister shall prevail. PART XVIII VALUATION AND ASSESSMENT OF PROPERTY FOR RATING 236 Interpretation in Part XVIII (1) In this Part— “assessment” means an assessment of residential property in terms of section two hundred and fifty-two; “non-residential property” means any property that is not residential property; “occupier”, in relation to property, means— (a) in the case of property which has been sub-let, the person receiving the rent payable by the sub-lessee, whether on his own account or as agent for any person thereto; (b) in all other cases, the person in actual occupation of the property, without regard to his title of possession; “property” means land and includes improvements thereon; “rating unit” means an area determined or fixed as a rating unit in terms of subsection (2) of section two hundred and fifty-two; “rating zone” means a zone into which a council area is divided in terms of subsection (5) of section two hundred and fifty-two; “residential property” means property which— (a) is used exclusively as a residence by one occupier and his household; or (b) is reserved or zoned under a town planning scheme for use exclusively as a place of residence by one occupier and his household; and includes any such property held as an undivided share coupled with an exclusive right of occupation to which section 25A of the Deeds Registries Act [Chapter 139] applies, but does not include a flat or apartment that forms part of a single block of flats or apartments; “valuation board” means the valuation board established under this Part for any council area; 93