Gerber and Others v Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government and Another (303/01)
Gerber and Others v Member of the Executive Council of the Gauteng Provincial Government, Development Planning & Local Government and Another (303/01) [2002] ZASCA 128; [2002] 4 All SA 518 (SCA); 2003 (2) SA 344 (SCA) (26 September 2002)
The Supreme Court of Appeal held that the Eastern Gauteng Services Council and the MEC acted outside their legal powers in imposing flat land rates without reference to property size or value. The Council's calculation method, dividing operating expenses by the number of properties, was irrational and unfair, resulting in discriminatory treatment of landowners. The statutory and constitutional framework required rates to be determined by valuation or measurement, and the Council failed to comply with these requirements. The necessary statutory procedures, including proper publication and appr…
Source excerpt
- Legality Of Local Authority Rates
- Property Valuation
- Constitutional Principle Of Legality
- Discriminatory Taxation
- Local Government Powers
- Statutory Compliance