South Africa Case Law

Howick District Landowners Association v Umngeni Municipality and Others (423/05)

Howick District Landowners Association v Umngeni Municipality and Others (423/05) [2006] ZASCA 153; [2007] 1 All SA 139 (SCA); 2007 (1) SA 206 (SCA); 69 SATC 51 (21 September 2006)

Court

Supreme Court of Appeal

Case number

423/05

Judges

Zulman JA, Cameron JA, Lewis JA, Maya JA, Theron AJA

The Supreme Court of Appeal held that the Umngeni Municipality had the authority under section 10G of the Local Government Transition Act to impose rates on previously unrated properties prior to the commencement of the Municipal Property Rates Act. The repealing provision in the Municipal Finance Management Act only took effect on 1 July 2005, after the council's December 2004 resolution. The reference to the wrong statutory provision in the council's resolution was a technical error and did not invalidate the rates assessment, as the council's intent and authority were clear. The procedures…

Source excerpt

• Municipal Rating Powers
• Local Government Transition Act
• Valuation Rolls
• Statutory Interpretation
• Rates Assessment
• Constitutional Authority