Franzsen, R. 2022. Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?. Potchefstroom Electronic Law Journal. 25, (Oct. 2022), (Published 27 October 2022) pp 1 – 28. DOI:https://doi.org/10.17159/1727-3781/2022/v25i0a14061.