Chapter 29:15 URBAN COUNCILS ACT of non-residential property is amended, the council may cause the valuation to be made of land only and in so doing shall cause such valuation to be assessed as though the land were unimproved: Provided that the basis of valuation shall be that laid down in subsection (1) of section two hundred and fifty and, in determining the valuation in terms of this section, due regard shall be had to other property in the vicinity. 252 Assessment of residential property (1) The assessment of residential property for rating purposes shall consist of— (a) calculating the number of rating units to be assigned to the property; and (b) determining the rating zone within which the property is situated. (2) The rating unit for any residential property shall be— (a) an area equal to the minimum size of stands or plots permitted under any town planning scheme applicable within the locality in which the residential property is situated; or (b) such area as the council may fix for all residential properties situated in localities where there is no town planning scheme regulating the minimum size of stands or plots. (3) Where a council has fixed the area of a rating unit in terms of paragraph (b) of subsection (2)— (a) the town clerk shall cause notice thereof to be published once in the Gazette and in two issues of a newspaper; (b) the council shall not alter that area except for the purpose of a general assessment made in terms of section two hundred and forty-seven. (4) The number of rating units to be assigned to any residential property shall be calculated by dividing the area of the property by the rating unit applicable to the property, and in the result yielded by that calculation— (a) any quantity which is less than a quarter of a rating unit shall be disregarded; (b) any quantity which is a quarter of a rating unit or more but less than three-quarters of a rating unit shall be counted as half a rating unit; (c) any quantity which is more than three-quarters of a rating unit shall be counted as a full rating unit: Provided that in no case shall any residential property be assigned less than half a rating unit. (5) Every council shall divide the council area into one or more rating zones, having regard to the following considerations— (a) where practicable, each rating zone should contain residential properties of approximately the same size and value; and (b) where practicable, each rating zone should contain residential properties that are adjacent to each other; and (c) no rating zone shall consist of a single residential property. (6) Where a council has divided the council area into rating zones in terms of subsection (5), the town clerk shall— (a) give notice thereof in two issues of a newspaper; and (b) ensure that a map showing the zones is available at all reasonable times at the offices of the council for inspection by members of the public. 253 Particulars to be inserted in the valuation roll The valuation officer shall frame the valuation roll in such manner as to show— (a) the name of the owner of the property; and (b) the description of the property; and (c) the area of the land; and (d) in the case of non-residential property the valuation— (i) of the property; or (ii) of the land and that apportioned to the improvements: 100