ABSTRACT
Riël C.D. Franzsen Introduction South Africa covers an area of 1,123 million square kilometers and has a population of approximately 45 million (est. 2004). The new constitutional dispensation that became effective on 27 April 1994 saw the disappearance of the former four provinces and the ten self-governing black homelands, and the creation of nine new provinces under a supreme Constitution. Brief history of local government in South Africa Comprehensive reforms of the local government sphere in South Africa has had a significant impact on local government funding, and necessitated the reform of the property tax regime. Before the property tax is discussed, however, it is necessary to provide a brief overview of local government structures – and their reform in recent years. Local government reforms Since the first democratic elections were held at national level in April 1994, South Africa has experienced dramatic local government reforms. Actually reforms started even before April 1994 with the enactment of the Local Government Transition Act 209 of 1993 (the ‘LGTA’). The politically negotiated LGTA set the ball rolling for the transition to a new, non-racial and democratic system of local government.
