Chapter 29:15 URBAN COUNCILS ACT (b) any objection has been received and the council wishes to proceed, the council shall forward any such objection to the Minister, together with its observations thereon, and if the Minister consents to the special rate being levied, the council may levy the rate. 274 Notice of rate and interest (1) The council shall, within thirty days after it has fixed a rate, give notice in a newspaper and by notice posted at the office of the council of— (a) the amount of the rate fixed by it; and (b) the period in respect of which that rate is levied; and (c) subject to section two hundred and seventy-six, the date upon which that rate or the dates upon which parts of that rate shall become due and payable. (2) The council shall, by notice in writing not less than thirty days before any rate becomes due and payable, notify the person liable to pay that rate of the amount payable by him and, where any rate remains unpaid after thirty days from the date on which it became due and payable (hereinafter called the due date), the council may charge and recover interest thereon reckoned from the due date at such rate as may be fixed by the council which is not more than one per centum per annum above the rate of interest charged by the State in respect of loans made to local authorities at the time the rate was fixed in terms of subsection (1). (3) The failure of any person to receive notice in terms of subsection (2) shall not invalidate the fixing and levying of the rate against the property concerned or affect the liability of such person to pay the rate. 275 Abatement of rates and payment by instalments (1) Subject to subsections (2) and (3) a council may, when it fixes a date upon which a rate shall become due and payable, by resolution duly passed, allow all persons liable to pay that rate such abatement of the amount thereof as it thinks fit if the rate, less any such abatement, is paid at the office of the council on or before the date so fixed. (2) An abatement allowed in terms of subsection (1) shall apply equally to all persons who are liable to pay the rate. (3) A council may refuse to allow an abatement in terms of a resolution under subsection (1) of the rates payable in respect of any property if arrear rates are due in respect of that property. (4) A council may accept payment of any rate by instalments in such equal or varying amounts as may be determined by the council: Provided that the acceptance of such instalments shall not affect the right of the council to charge interest on unpaid rates in terms of subsection (2) of section two hundred and seventyfour. 276 Payment or refund of rate on supplementary valuation roll (1) Whenever any supplementary valuation or assessment is made in terms of section two hundred and forty-eight or a valuation roll is amended in terms of section two hundred and forty-nine or corrected in terms of section two hundred and sixty-four, any rate fixed and levied by the council shall be assessed in terms of this Act from the date— (a) that the circumstances occurred that warranted the supplementary, amended or corrected valuation or assessment; or (b) that the property should have been on the valuation roll; (c) in the case of non-residential property— (i) that any improvements, save as are referred to in subparagraph (ii), were completed; or (ii) that the erection of buildings was completed or the buildings were occupied, in whole or in part, whichever is the earlier date; and the council shall collect the rate according to this Part or refund to the person liable to pay the rate levied on the property any amount which is due to him as a result of such valuation. (2) If any supplementary valuation or assessment in terms of section two hundred and fortyeight or amended valuation or assessment in terms of section two hundred and forty-nine or corrected valuation or assessment in terms of section two hundred and sixty-four is 110