Smit v City of Johannesburg Metropolitan Municipality (02181/2016) [2017] ZAGPJHC 386 (28 November 2017)

Smit v City of Johannesburg Metropolitan Municipality (02181/2016) [2017] ZAGPJHC 386 (28 November 2017)

The respondent acted in breach of its own Property Rates Policy by levying rates based on illegal use without first reflecting the change in category on the valuation roll. The Municipal Property Rates Act requires municipalities to exercise their powers in accordance with their adopted rates policies. Although the applicant's case was not properly pleaded in the founding affidavit, the real issue was ventilated in reply and the respondent was not prejudiced. The respondent's failure to comply with its policy rendered the levying of rates on the illegal use category unlawful for the relevant period. The applicant is entitled to relief rectifying the account to reflect rates based on the...

Citation
[2017] ZAGPJHC 386
Parties
Applicant: Mignon Smit; Respondent: City of Johannesburg Metropolitan Municipality
Court
South Gauteng High Court, Johannesburg
Jurisdiction
South Africa
Judgment Date
28 November 2017
Case Number
02181/2016
Procedural Posture
Review Application / Opposed Motion; Judgment After Hearing
Outcome
Application granted in part; respondent ordered to rectify rates billing and pay costs as apportioned.
Judges
DP de Villiers
Legal Topics
Municipal Property Rates, Illegal Use Tariff, Supplementary Valuation Roll, Municipal Rates Policy
Administrative Law Land and Property Municipal Property Rates Illegal Use Tariff Supplementary Valuation Roll Municipal Rates Policy

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Parties

Mignon Smit

Applicant

City of Johannesburg Metropolitan Municipality

Respondent

Procedural Posture

Review Application / Opposed Motion; Judgment After Hearing

Legal Issues

  1. 1 Whether the respondent was entitled to levy property rates based on illegal use without first issuing a supplementary valuation roll.
  2. 2 Whether the respondent acted in breach of its Property Rates Policy by applying an illegal use tariff.
  3. 3 What is the legal effect of non-compliance with the respondent's Property Rates Policy.

Ratio Decidendi

The respondent acted in breach of its own Property Rates Policy by levying rates based on illegal use without first reflecting the change in category on the valuation roll. The Municipal Property Rates Act requires municipalities to exercise their powers in accordance with their adopted rates policies. Although the applicant's case was not properly pleaded in the founding affidavit, the real issue was ventilated in reply and the respondent was not prejudiced. The respondent's failure to comply with its policy rendered the levying of rates on the illegal use category unlawful for the relevant period. The applicant is entitled to relief rectifying the account to reflect rates based on the...

Court Disposition

Application granted in part; respondent ordered to rectify rates billing and pay costs as apportioned.

Orders

  • The respondent is ordered to apply the residential category reflected on its valuation roll 2013 in levying property rates against Erf [...] Westdene Township for the period 1 June 2014 to date of implementation of a replacement valuation roll pertaining to the property.
  • The respondent is ordered to rectify within 30 days from date of this order municipal account 404238168 to reflect that property rates levied against Erf [...] Westdene Township based on an illegal use category in the period 1 June 2014 have been replaced with property rates based on the residential category.