URBAN COUNCILS ACT Chapter 29:15 (i) to enter into agreements with the owners of land which is or is capable of being served by the railway service siding concerned; or (ii) subject to this section, at the same time as the council fixes and levies its general rate in terms of subsection (1) of section two hundred and seventy-two, to fix and levy a special rate on the value of that portion of the rateable property which consists of land only or that portion which consists of improvements only or upon the value of all rateable property. (2) A special rate referred to in subparagraph (ii) of paragraph (c) of subsection (1) shall be fixed and levied only in respect of rateable property— (a) which is within an area which, under a town planning scheme, has been zoned for industrial purposes; and (b) in respect of which an agreement referred to in paragraph (a) of subsection (1) has been entered into or expenditure has been incurred in terms of that paragraph, as the case may be. (3) In fixing and levying a special rate in terms of paragraph (c) of subsection (1) the council may— (a) fix and levy different special rates in respect of different portions of an area referred to in paragraph (a) of subsection (1); or (b) fix and levy a special rate in respect of a portion only of an area referred to in paragraph (a); in which event it shall specify the different rates and areas or the appropriate portion of the area, as the case may be, in the notice referred to in subsection (4). (4) Before fixing and levying a special rate in terms of paragraph (c) of subsection (1) the council shall give notice in three issues of a newspaper— (a) of the intention to levy such special rate on the properties described in that notice; and (b) that representations in connection with, or objections to, the proposals may be submitted in writing to the town clerk within such period, being not less that thirty days after the date of the first publication of the notice in the newspaper, as may be stated in the notice: Provided that a council need not give notice in terms of this subsection where it fixes and levies a special rate which is no greater than, and is fixed and levied in respect of the same property and for the same purpose as, a special rate fixed and levied by the council in the previous financial year. (5) If any objections or representations are received in terms of subsection (4), they shall be considered by the council and the special rate shall not be fixed and levied unless a majority of the total membership of the council has voted in favour thereof. (6) For the avoidance of doubt, it is declared that sections two hundred and seventy-two and two hundred and seventy-three shall not apply to a special rate levied under this section. (7) A municipal council shall have power and authority to defray, in terms of paragraph (c) of subsection (1), any expenditure such as is referred to in that paragraph, irrespective of the date when that expenditure was incurred. 205 Estate development (1) Subject to this section, a council shall have power and authority inside or outside the council area or in a local government area, the administration, control and management or which has been vested in the council, on its own land or on State land— (a) to lay out and service any such land for residential, commercial or industrial purposes; (b) to construct buildings on such land for residential, commercial or industrial purposes; (c) in accordance with section one hundred and fifty-two, to sell, exchange, lease, donate or otherwise dispose of or permit the use of such land or buildings and improvements for residential, commercial or industrial purposes. (2) Subject to this section, the council shall have power and authority to purchase or to hire land or building for the purposes of subsection (1). 73