Answer grounded in published legislation
Your question
My mother has Usufruct on the house I bought from her. Must she pay the rates and taxes on that house
For municipal rates and taxes, the Local Authorities Act defines “owner” as the registered owner, but also as the occupier where property is occupied under a servitude or another real right. The supplied text does not specifically state whether a usufructuary must pay rates, nor does it state whether she occupies the house. 4
Other Acts expressly include a usufructuary in the definition of “owner” for land, but those definitions apply to animal-health and plant-quarantine legislation, not municipal rates. Therefore, on these sources alone, it cannot be concluded that your mother must pay the house’s municipal rates and taxes. 5 6
Verified sources
Where this answer comes from
Diplomatic Privileges Act 71 of 1951
(1) The Minister may, with the concurrence of the Administrator -General and subject to the provisions of subsection (2), exempt any Government or any organization or institution recognized by him under section 2, from the payment of transfer duty or any other duties, fees, charges or other taxes payable in connection with the transfer of any immovable property acquired by that Government or organization or institution for official purposes in the Territory, as well as from the payment of rates, taxes, fees or other charges levied on or in connection with such property. [subsection (1) amended by Act 61 of 1978, Act 97 of 1986 and Proc. 63 of 1989; not all of the changes made by Act 61 of 19...
Rents Ordinance 13 of 1977
1. Written evidence of municipal rates and taxes and lev ies payable.
Local Authorities Act 23 of 1992
“rateable property” means any immovable property situated within a local authority area, except any - (a) land of which the ownership and control vests in the Government of Namibia or a regional council and on which no buildings have been constructed or other improvements have been effected; (b) fixed improvement, other than a dwelling, of which the ownership vests in the Government of Namibia or a regional council and which is used or occupied for public purposes, including the land on which any such fixed improvement is actually constructed and any other land actually occupied for purposes of such fixed improvement; (c) immovable property used exclusively as - (i) a place of worship regist...
Local Authorities Act 23 of 1992
“owner” in relation to immovable property, means the person in whose name such land is registered, or - (a) if such person - (i) is deceased, means the executor in the estate of such person; (ii) is a person whose estate has been sequestrated, means the trustee in the insolvent estate of such person; (iii) is under any legal disability, means the legal representative of such person; (iv) is a person who is absent from Namibia or whose whereabouts are unknown, includes the authorized representative of such person in Namibia; (v) is a company which has been wound up, means the liquidator of such person; (b) if such immovable property - (i) has been leased under a lease, whether registered or n...
Animal Health Act 1 of 2011
“owner”, in relation to - (a) any animal, animal product or restricted material, conveyance or any other movable property, includes a person having the possession, charge, custody or control of that animal, animal product, restricted material, conveyance or property; (b) any land, means the person in whose name the land is registered, and includes - (i) if the land has been alienated in any way but not yet transferred, the person in whose name transfer of the land is still to be registered; (ii) in the case of land subject to a usufruct, the usufructuary; (iii) the executor, trustee or other legal representative recognized by law of an owner who is deceased, insolvent, a minor or subject to...
Plant Quarantine Act 7 of 2008
“owner” in relation to land, includes - (a) in the case of land that has been alienated, the person into whose name registration of transfer of the land is to be effected; (b) if the land is subject to a usufruct, the usufructuary;