Chapter 29:15 URBAN COUNCILS ACT (b) that portion of the property included on that list which is shown as being exempt from any rate; or (c) the period for which the property is shown on that list as being exempt from any rate; until the property is removed from that list or there is a change in the use or ownership thereof or the conditions qualifying it for exemption from rates, whichever is the earlier: Provided that, if the property is included or retained on the rates exemption list as a result of the owner of the property having failed to notify the council of any such change or of his having furnished the council with incorrect particulars, the property shall be rateable with retrospective effect from the date of such failure or of the furnishing of the incorrect particulars, as the case may be, and if that date cannot be accurately determined, the council shall fix such date as it considers to be appropriate. (6) Any owner of property who wilfully furnishes false particulars to the council under this section shall, in addition to any rates due in terms of the proviso to subsection (5), be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. [Subsection amended by s. 4 of Act 22/2001.] (7) Nothing in this section shall affect— (a) the right of the council’s auditor to question the correctness in law of the action of the council in including any property on the rates exemption list; or (b) the right of an owner of property to test in a competent court of law the refusal of the council to include that property on the rates exemption list; or (c) the right of a voter or ratepayer to test in a competent court of law the action of the council in including any property on the rates exemption list. 272 General rate (1) Subject to this Part, as often as it considers necessary in respect of each financial year or part thereof, a council may fix and levy a general rate upon all rateable property in the council area: Provided that, where the council has determined in terms of two hundred and seventy that the property shall be rateable in respect of a portion of a year, the rate shall be levied in respect of that portion only. (2) A rate levied in terms of subsection (1) upon non-residential property shall be assessed on the valuation— (a) of the land only; or (b) apportioned to the improvements only; or (c) of the property as a whole; or (d) of the land and that apportioned to the improvements; as shown on the valuation roll completed and certified in terms of Part XVIII, and the council may determine that one rate shall be levied on the valuation of land and a different rate shall be levied on the valuation apportioned to improvements. (3) For the purpose of levying any rate upon residential property the council shall fix the monetary amount payable per rating unit, and the general rate levied upon such property in terms of subsection (1) shall be that monetary amount multiplied by the number of rating units assigned to the property concerned on the valuation roll which has been completed and certified in terms of Part XVIII. (4) Without derogation from subsections (3) and (4), the council may fix a different monetary amount for rating units in terms of subsection (3) in respect of different rating zones. (5) If during any financial year— (a) any residential property becomes rateable non-residential property; or (b) any rateable non-residential property becomes residential property; the rate levied upon that property in terms of subsection (1)— (i) in respect of that portion of the financial year during which the property was nonresidential, shall be assessed on the basis referred to in subsection (2); 108