URBAN COUNCILS ACT Chapter 29:15 subsequently altered by the valuation board in accordance with Part XVIII, a due adjustment shall be made to the rate payable in terms of subsection (1) and any amount— (a) paid in excess shall be refunded by the council to the ratepayer concerned; or (b) unpaid shall be collected by the council from the ratepayer by notice given in accordance with subsection (2) of section two hundred and seventy-four. (3) The council shall fix the date on which any rate assessed in terms of this section shall become due and payable. 277 Payment or refund of rate on alteration or correction of valuation roll Where— (a) the alteration of a valuation roll in terms of section two hundred and forty-nine or the correction of a valuation roll in terms of section two hundred and sixty-four results in the alteration of the valuation or assessment of any property in respect of which the rate has been paid; or (b) the valuation board alters the valuation roll in accordance with section two hundred and fifty-seven; a due adjustment shall be made to the rate payable by the ratepayer and any amount— (i) paid in excess shall be refunded by the council to the ratepayer concerned; or (ii) unpaid shall be collected by the council from the ratepayer by notice given in accordance with subsection (2) of section two hundred and seventy-four. 278 Rate to be assessed on valuation in valuation roll All rates made and levied by the council shall be assessed on the valuations or assessments as shown on the valuation rolls which are in effect in terms of this Act. 279 Liability to pay rate (1) The person who is the owner of any property on the date on which any rate fixed and levied by the council becomes due and payable shall be primarily liable for that rate. (2) If, on the date on which a rate becomes due and payable, the owner primarily liable has failed to pay that rate, a demand in writing may be served on him requiring him to pay the amount stated therein within fourteen days of the service of the demand. (3) If the owner primarily liable for a rate fails to comply with the demand referred to in subsection (2), then any person who at any time during the period in respect of which such rate was fixed and levied— (a) is the occupier of the property concerned shall, if a demand in writing is served on him by the council, be liable for such rate together with any other unpaid rates in respect of such property, not exceeding the amount of any rent in respect of such property due by him but not yet paid at the time of the demand and shall thereafter continue to pay such rents to the council until the amount of the unpaid rates has been paid off; (b) as agent or otherwise, receives any rent in respect of such property, shall, if a demand in writing is served on him by the council, be liable for such rate, together with any other unpaid rates in respect of that property, not exceeding the amount of any such rent paid to him subsequent to that demand, subject to the deduction by the agent of commission due to him for the collection of that rent. (4) The persons referred to in paragraphs (a) and (b) of subsection (3) shall be liable for the rates to the amount specified therein jointly and severally with each other and with the owner primarily liable. (5) Any person referred to in subsection (3) who has paid any rate in terms of that subsection may deduct from any rent payable by him to the owner so much as was so paid by him to the council, and the production of the receipts for the rates so paid shall be a discharge for the amount so paid as payment of rent to the owner: All property within a council area shall be rateable by the council, except property which is—Provided that an occupier of property who has entered into an agreement whereby he has accepted liability for payment of the rates due in respect of that property shall not be entitled to make any deduction in terms of this subsection. 111