Uniqon Wonings (Pty) Ltd v City of Tshwane Metropolitan Municipality (6715/2008) [2014] ZAGPPHC 162 (4 April 2014)

Uniqon Wonings (Pty) Ltd v City of Tshwane Metropolitan Municipality (6715/2008) [2014] ZAGPPHC 162 (4 April 2014)

The court held that s. 10G(7) of the Local Government Transition Act conferred a free-standing competence on municipalities to levy property rates, not limited to a specific financial year. The relevant statutory regime did not require rates to be promulgated only for one financial year, nor did rates automatically...

Source-derived case information.

Citation
[2014] ZAGPPHC 162
Parties
Plaintiff: Uniqon Wonings (Pty) Ltd; Defendant: City of Tshwane Metropolitan Municipality
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
4 April 2014
Case Number
6715/2008
Procedural Posture
Civil Trial / Determination of Separated Issue Under Rule 34(3)
Outcome
The separated issue is determined in favour of the defendant. The defendant was entitled to levy and recover property rates in the Bronberg area during 1 August 2004 to 30 June 2005 at an assessment rate tariff of R0,02 per rand value. Costs of the hearing of the separated issue, including costs of two counsel where...
Judges
H J Fabricius
Legal Topics
Municipal Property Rates, Local Government Transition Act, Statutory Compliance, Assessment Rate Tariff
Land and Property Administrative Law Municipal Property Rates Local Government Transition Act Statutory Compliance Assessment Rate Tariff

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Parties

Uniqon Wonings (Pty) Ltd

Plaintiff

City of Tshwane Metropolitan Municipality

Defendant

Procedural Posture

Civil Trial / Determination of Separated Issue Under Rule 34(3)

Legal Issues

  1. 1 Whether any effective property rate was payable for the 2004/2005 financial year in the Bronberg area of Kungwini Local Municipality.
  2. 2 Whether the property rate of 0,02 cent in the rand was applicable for the 2004/2005 financial year as pleaded by the defendant.
  3. 3 Whether property rates automatically terminate at the end of a financial year under the relevant statutory regime.

Ratio Decidendi

The court held that s. 10G(7) of the Local Government Transition Act conferred a free-standing competence on municipalities to levy property rates, not limited to a specific financial year. The relevant statutory regime did not require rates to be promulgated only for one financial year, nor did rates automatically terminate at the end of a financial year. The resolution of Kungwini Local Municipality to levy rates at 0,02 cent in the rand remained valid and enforceable for the period in question. The court found that the defendant was entitled to levy and recover property rates in the Bronberg area during 1 August 2004 to 30 June 2005 at the specified rate. The plaintiff's argument that...

Court Disposition

The separated issue is determined in favour of the defendant. The defendant was entitled to levy and recover property rates in the Bronberg area during 1 August 2004 to 30 June 2005 at an assessment rate tariff of R0,02 per rand value. Costs of the hearing of the separated issue, including costs of two counsel where...

Orders

  • It is declared that the defendant was entitled to levy and recover property rates in the Bronberg area during the period 1 August 2004 to 30 June 2005 calculated at an assessment rate tariff of R0,02 per rand value.
  • The remaining issues in the action are postponed sine die.