Uniqon Wonings (Pty) Ltd v City of Tshwane Metropolitan Municipality (6715/2008)
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 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 Bronbe…
Source excerpt
- Municipal Property Rates
- Local Government Transition Act
- Statutory Compliance
- Assessment Rate Tariff