South Africa Case Law

eThekwini Municipality and Another v Independent Schools Association of Southern Africa and Others (960/2019)

eThekwini Municipality and Another v Independent Schools Association of Southern Africa and Others (960/2019) [2021] ZASCA 155; [2022] 1 All SA 17 (SCA) (3 November 2021)

Court

Supreme Court of Appeal

Case number

960/2019

Judges

Mbha, Dlodlo, Mbatha, Ledwaba, Unterhalter

The Supreme Court of Appeal held that section 19 of the Municipal Property Rates Act, read with the 2010 amended regulations, imposes a binding cap on the rates that municipalities may levy on public benefit organisation property. Municipalities cannot evade this limitation by declining to recognise such property in their rates policies. The constitutional challenge to section 19(1)(b) fails because the Constitution expressly permits national legislation to regulate municipal taxing powers. The validity challenge based on alleged lack of consultation also fails, as the Minister for Cooperativ…

Source excerpt

• Municipal Property Rates Act
• Ministerial Regulation
• Local Government Autonomy
• Consultation Requirements
• Public Benefit Organisation Property
• Constitutional Limitation Of Municipal Powers