URBAN COUNCILS ACT Chapter 29:15 (g) property which is owned by any other local authority and which is less than five hectares in extent and on which works of a public nature have been erected: Provided that the exemption granted by this subsection shall not apply to or in respect of any property referred to in paragraph (c) or (d) if the use of that property is for the purpose of or results in profit or gain for any person, whether as a shareholder of a company or otherwise. (2) If any property referred to in subsection (1) is used for any of the purposes specified in that subsection which, if such use were exclusive, would result in that property being exempted from rates, and for some other purpose at the same time or at different times during any year, and the use for that purpose specified in subsection (1) is substantial— (a) that property may be regarded as rateable in part and non-rateable in another part or as rateable in respect of that portion of the year during which it was used for such other purpose, as the case may be; and (b) the council may accordingly apportion the valuation or rates or both valuation and rates in respect of the land and the improvements thereon in accordance with such principles as the council may by resolution from time to time determine. (3) Property which is— (a) referred to in paragraph (a) or (b) of section two hundred and sixty-nine shall become rateable and rates shall be deemed to have been fixed and levied thereon from the date that it ceases to be property such as is referred to in the said paragraph; or (b) exempt in terms of subsection (1) from rates shall become rateable and rates shall be deemed to have been fixed and levied thereon from the date that it ceases to satisfy the requirements set out in subsection (1) which qualify it for exemption; or (c) rateable in part only or in respect of a portion of the year only, shall become rateable wholly and rates shall be deemed to have been fixed and levied thereon accordingly from the date that it ceases to satisfy the requirements set out in subsection (2) which qualify it for partial exemption. 271 Determination of exemption from rates (1) No property shall be exempt from rates because of the use to which it is put unless the council has, on a claim submitted by the owner thereof, determined that the property is exempt from rates in terms of section two hundred and seventy on the grounds that the property satisfies the appropriate requirements of subsection (1) of that section which entitled it to be so exempted. (2) The council shall— (a) notify the owner in writing of any determination made pursuant to his claim in terms of subsection (1); and (b) cause adequate records to be kept of all property determined by it to be exempt from rates, showing whether the property is wholly exempt or the extent to which it is partly exempt. (3) If any change occurs in the use or ownership of property included in the rates exemption list or in the conditions qualifying that property for exemption from rates, the owner shall forthwith notify the council thereof and thereupon the council shall— (a) determine whether the property is rateable or rateable in part and not rateable in another part or rateable in respect of a portion of the year only, in which case paragraph (b) of subsection (2) of section two hundred and seventy shall apply; and (b) amend the rates exemption list accordingly. (4) If the owner of any property at any time fails to furnish the council with such particulars as it may require for the purpose of determining whether that property should be included or should be retained on the rates exemption list, the council shall not include or retain that property on that list. (5) In the case of property included on the rates exemption list, no rate shall be assessed or payable in respect of— (a) the property included on that list; or 107