Midrand/ Rabie Ridge/ Ivory Park Metropolitan Substructure v Strydom (194/98) [2000] ZASCA 170; [2000] 4 All SA 123 (A); 2001 (1) SA 98 (SCA) (31 August 2000)

Midrand/ Rabie Ridge/ Ivory Park Metropolitan Substructure v Strydom (194/98) [2000] ZASCA 170; [2000] 4 All SA 123 (A); 2001 (1) SA 98 (SCA) (31 August 2000)

The Supreme Court of Appeal held that the Ordinance does not permit a local authority to levy more than one general property tax based on land value per property per financial year. The expression 'a general property tax' is not merely a collective term but refers to a single tax per year. The provisions of section 21(3) set out alternative calculation methods for the general property tax, but only one such tax may be levied per property per year. The attempt to levy a separate property tax for 'crisis management' based on land value for the same year is not supported by the Ordinance, and the Fire Brigade Services Act is irrelevant to the imposition of such a tax. Section 24 provides for...

Citation
[2000] ZASCA 170
Parties
Appellant: Midrand/ Rabie Ridge/ Ivory Park Metropolitan Substructure; Respondent: Johan Georg Strydom
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
31 August 2000
Case Number
194/98
Procedural Posture
Civil Appeal / Appeal From the Transvaal Provincial Division
Outcome
Appeal dismissed with costs, including costs of two counsel.
Judges
C T Howie, Hefer, Vivier, Schutz, Mpati
Legal Topics
Municipal Property Tax, Statutory Interpretation, Local Government Powers
Land and Property Tax Law Municipal Property Tax Statutory Interpretation Local Government Powers

Case Brief

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Parties

Midrand/ Rabie Ridge/ Ivory Park Metropolitan Substructure

Appellant

Johan Georg Strydom

Respondent

Procedural Posture

Civil Appeal / Appeal From the Transvaal Provincial Division

Legal Issues

  1. 1 Whether a local authority may levy more than one property tax based on land value per financial year for the same property.
  2. 2 Whether the Ordinance permits a separate property tax for 'crisis management' in addition to the general property tax.
  3. 3 Whether the provisions of the Fire Brigade Services Act No. 99 of 1987 are relevant to the imposition of property tax for crisis management.

Ratio Decidendi

The Supreme Court of Appeal held that the Ordinance does not permit a local authority to levy more than one general property tax based on land value per property per financial year. The expression 'a general property tax' is not merely a collective term but refers to a single tax per year. The provisions of section 21(3) set out alternative calculation methods for the general property tax, but only one such tax may be levied per property per year. The attempt to levy a separate property tax for 'crisis management' based on land value for the same year is not supported by the Ordinance, and the Fire Brigade Services Act is irrelevant to the imposition of such a tax. Section 24 provides for...

Court Disposition

Appeal dismissed with costs, including costs of two counsel.

Orders

  • The appeal is dismissed with costs, including the costs of two advocates.