Gerber and Others v Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government and Another (303/01) [2002] ZASCA 128; [2002] 4 All SA 518 (SCA); 2003 (2) SA 344 (SCA) (26 September 2002)

Gerber and Others v Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government and Another (303/01) [2002] ZASCA 128; [2002] 4 All SA 518 (SCA); 2003 (2) SA 344 (SCA) (26 September 2002)

The Supreme Court of Appeal held that the Eastern Gauteng Services Council and the MEC acted outside their legal powers in imposing flat land rates without reference to property size or value. The Council's calculation method, dividing operating expenses by the number of properties, was irrational and unfair, resulting in discriminatory treatment of landowners. The statutory and constitutional framework required rates to be determined by valuation or measurement, and the Council failed to comply with these requirements. The necessary statutory procedures, including proper publication and approval by the MEC, were not followed. The principle of legality demands that local authorities act...

Citation
[2002] ZASCA 128
Parties
Appellant: William Frederick Gerber; Appellant: Jan Roelof Boot; Appellant: Susanna Gertruida van der Merwe; Appellant: Jacob Coetzer; Appellant: Louis Cornelius Meintjies; Appellant: Johanna Catharina Brink; Appellant: Lucas Petrus Stoltz; Respondent: Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government; Respondent: Eastern Gauteng Services Council
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
26 September 2002
Case Number
303/01
Procedural Posture
Civil Appeal / Appeal From Transvaal High Court
Outcome
Appeal upheld with costs; orders of the court below set aside; rates declared invalid.
Judges
Hefer, Olivier, Farlam, Cameron, Navsa
Legal Topics
Legality of Local Authority Rates, Property Valuation, Constitutional Principle of Legality, Discriminatory Taxation, Local Government Powers, Statutory Compliance
Administrative Law Land and Property Constitutional Law Legality of Local Authority Rates Property Valuation Constitutional Principle of Legality Discriminatory Taxation Local Government Powers +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 10 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

William Frederick Gerber

Appellant

Jan Roelof Boot

Appellant

Susanna Gertruida van der Merwe

Appellant

Jacob Coetzer

Appellant

Louis Cornelius Meintjies

Appellant

Johanna Catharina Brink

Appellant

Lucas Petrus Stoltz

Appellant

Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government

Respondent

Eastern Gauteng Services Council

Respondent

Procedural Posture

Civil Appeal / Appeal From Transvaal High Court

Legal Issues

  1. 1 Whether the Eastern Gauteng Services Council and the MEC acted within their legal powers in imposing flat land rates without reference to property size or value.
  2. 2 Whether the imposition of rates by the Council and MEC complied with statutory and constitutional requirements.
  3. 3 Whether the rates imposed were discriminatory and unfair to landowners of different property sizes.

Ratio Decidendi

The Supreme Court of Appeal held that the Eastern Gauteng Services Council and the MEC acted outside their legal powers in imposing flat land rates without reference to property size or value. The Council's calculation method, dividing operating expenses by the number of properties, was irrational and unfair, resulting in discriminatory treatment of landowners. The statutory and constitutional framework required rates to be determined by valuation or measurement, and the Council failed to comply with these requirements. The necessary statutory procedures, including proper publication and approval by the MEC, were not followed. The principle of legality demands that local authorities act...

Court Disposition

Appeal upheld with costs; orders of the court below set aside; rates declared invalid.

Orders

  • The appeal is upheld with costs.
  • Paragraph C of Local Government Notice 1665 (Provincial Gazette no. 378 of 6 August 1997) is declared invalid and of no force and effect.