URBAN COUNCILS ACT Chapter 29:15 265 Amendment of rating zones (1) Where the valuation board has transferred a residential property to another rating zone in terms of section two hundred and fifty-seven, the council— (a) shall forthwith alter the boundaries of the rating zones concerned so as to reflect the valuation board’s decision; and (b) subject to subsections (2) and (3), may transfer other residential properties to that other rating zone, where the council considers it necessary or appropriate to do so in order to give effect to the valuation board’s decision. (2) Where the council has transferred residential properties to a rating zone in terms of paragraph (b) of subsection (1), the council shall forthwith cause the owners and occupiers of those properties to be notified in writing of the transfer. (3) If within twenty-one days of receiving notification in terms of subsection (2) an owner or occupier of residential property lodges with the town clerk an objection in the prescribed form to the transfer of his property, the objection shall be referred to the valuation board for determination unless the owner or occupier withdraws his objection or the council withdraws the transfer, and sections two hundred and fifty-five to two hundred and sixty-two shall apply, mutatis mutandis, in respect of the determination of the objection. 266 Pending application not to interfere with decision of valuation board and pending objection not to interfere with supplementary valuation (1) Subject to section two hundred and seventy-six, the fact that an application to the Supreme Court in terms of section two hundred and sixty-one is pending shall not in the meantime interfere with or affect the decision of the valuation board which forms the subjectmatter of the application and rates may be fixed, levied and recovered on the valuation or assessment fixed by such decision in the same manner as if no such application were pending. (2) Subject to section two hundred and seventy-six, the fact that the owner or occupier of property has objected to any supplementary valuation roll or amended valuation shall not in the meantime interfere with or affect the valuation or assessment which forms the subject- matter of the objection, and rates may be fixed, levied and recovered from the valuation or assessment so made in the same manner as if no objection had been made. 267 Valuation roll may not be challenged or set aside (1) No valuation or assessment contained in any valuation roll framed and certified under this Part and no rate based thereon shall be rendered void or be affected by reason of any mistake or variance in the description of any rateable property or in the name of any owner thereof. (2) No valuation roll made, framed and certified in terms of this Part shall be capable of being challenged or set aside by reason of any informality in the making, framing or certification thereof. PART XIX RATING OF PROPERTY 268 Interpretation for purposes of Part XIX (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;“property” means land and includes improvements thereon and any portion of such land or such improvements; “rates exemption list” means the records kept in terms of paragraph (b) of subsection (2) of section two hundred and seventy-one; “rating unit” means an area determined or fixed as a rating unit in terms of subsection (2) of section two hundred and fifty-two; 105