South Africa Case Law

Westville Ratepayers Association v Ethekwini Municipality and Another (D5773/2023)

Westville Ratepayers Association v Ethekwini Municipality and Another (D5773/2023) [2025] ZAKZDHC 34 (13 May 2025)

Court

Kwazulu-Natal High Court, Durban

Case number

D5773/2023

Judge

Kuzwayo AJ

The court found that the Municipality was not obliged to comply with all relevant legislation simultaneously when promulgating property rates for the financial years 2005/2006 to 2008/2009. The MFMA prevailed over the Transition Act where inconsistent, and the Municipality was entitled to elect which empowering legislation to follow. The applicant failed to prove on a balance of probabilities that the Municipality was obliged and failed to comply with all relevant legislation. Both parties failed to provide sufficient documentary evidence, and the investigation report on which the application…

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• Municipal Property Rates
• Local Government Compliance
• Promulgation Of Rates
• Declaratory Relief
• Publication Requirements

Sibanye Gold Limited and Others v Valuation Appeal Board for Rand West City Local Municipality and Others (2022/043793)

Sibanye Gold Limited and Others v Valuation Appeal Board for Rand West City Local Municipality and Others (2022/043793) [2025] ZAGPJHC 276 (13 March 2025)

Court

South Gauteng High Court, Johannesburg

Case number

2022/043793

Judges

Mahosi, Twala, Allen

Appeal against a section 18 execution order was dismissed, with the court upholding immediate execution pending the outcome of the valuation appeal process.

• Municipal Property Rates
• Exhaustion Of Internal Remedies
• Execution Pending Appeal
• Exceptional Circumstances
• Irreparable Harm
• Valuation Rolls

Rosseglione and Others v City of Johannesburg Metropolitan Municipality (45598/2021)

Rosseglione and Others v City of Johannesburg Metropolitan Municipality (45598/2021) [2024] ZAGPJHC 1264 (2 December 2024)

Court

South Gauteng High Court, Johannesburg

Case number

45598/2021

Judge

ML Senyatsi

The court found that the applicants failed to meet the requirements for leave to appeal as set out in section 17(1)(a) of the Superior Courts Act. There is no reasonable prospect that another court would reach a different conclusion regarding the interpretation of the relevant statutory provisions or the process for challenging property categorization and valuation. The interests of justice do not warrant granting leave to appeal, and the statutory mechanisms for review were not properly invoked by the applicants. Accordingly, the application for leave to appeal is dismissed.

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• Municipal Property Rates
• Valuation Challenge
• Leave To Appeal
• Costs Order

City Of Tshwane Metropolitan Municipality and Others v Copperleaf Country Estate (Pty) Ltd and Another (245/2023)

City Of Tshwane Metropolitan Municipality and Others v Copperleaf Country Estate (Pty) Ltd and Another (245/2023) [2024] ZASCA 69 (3 May 2024)

Court

Supreme Court of Appeal

Case number

245/2023

Judges

Gorven, Hughes, Molefe, Keightley, Mbhele

The Supreme Court of Appeal held that the City of Tshwane committed a reviewable error in re-categorising properties held by a township developer under a certificate of registered title as 'vacant land' for rates purposes. The Court found that the City's rates policies, properly interpreted in light of their language, context, and purpose, did not exclude such properties from the 'business/commercial' category. The issuing of a CRT does not alter the legal substance of ownership or the policy's intention to afford township developers the benefit of lower rates until individual erven are trans…

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• Municipal Property Rates
• Valuation Rolls
• Review Of Administrative Action
• Interpretation Of Deeds Registries Act
• Categorisation Of Property
• Promotion Of Administrative Justice Act

Lombardy Development (Pty) Ltd and Others v City of Tshwane Metropolitan Municipality and Another (79462/18)

Lombardy Development (Pty) Ltd and Others v City of Tshwane Metropolitan Municipality and Another (79462/18) [2021] ZAGPPHC 886 (9 December 2021)

Court

North Gauteng High Court, Pretoria

Case number

79462/18

Judge

E.K Tsatsi

The High Court dismissed an application for leave to appeal, finding no reasonable prospects of success, improper new grounds, and no live controversy.

• Leave To Appeal
• Mandamus
• Municipal Property Rates
• Costs Award
• Mootness
• Mandatory Interdict

Cosmo Retail Park (Pty) Ltd v City of Tshwane Metropolitan Municipality (95508/2015)

Cosmo Retail Park (Pty) Ltd v City of Tshwane Metropolitan Municipality (95508/2015) [2018] ZAGPPHC 61 (12 February 2018)

Court

North Gauteng High Court, Pretoria

Case number

95508/2015

Judge

Ranchod

The High Court dismissed a declaratory application about municipal property rates, finding no proof that a R350,000 payment was accepted in full and final settlement.

• Municipal Property Rates
• Declaratory Relief
• Credit Control By Laws
• Full And Final Settlement
• Municipal-property-rates
• Declaratory-relief

Smit v City of Johannesburg Metropolitan Municipality (02181/2016)

Smit v City of Johannesburg Metropolitan Municipality (02181/2016) [2017] ZAGPJHC 386 (28 November 2017)

Court

South Gauteng High Court, Johannesburg

Case number

02181/2016

Judge

DP de Villiers

The respondent acted in breach of its own Property Rates Policy by levying rates based on illegal use without first reflecting the change in category on the valuation roll. The Municipal Property Rates Act requires municipalities to exercise their powers in accordance with their adopted rates policies. Although the applicant's case was not properly pleaded in the founding affidavit, the real issue was ventilated in reply and the respondent was not prejudiced. The respondent's failure to comply with its policy rendered the levying of rates on the illegal use category unlawful for the relevant…

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• Municipal Property Rates
• Illegal Use Tariff
• Supplementary Valuation Roll
• Municipal Rates Policy

Nelson Mandela Bay Municipality v Amber Mountain Investments 3 (Pty) Ltd (576/2016)

Nelson Mandela Bay Municipality v Amber Mountain Investments 3 (Pty) Ltd (576/2016) [2017] ZASCA 36; 2017 (4) SA 272 (SCA) (29 March 2017)

Court

Supreme Court of Appeal

Case number

576/2016

Judges

Cachalia, Theron, Dambuza, Mocumie, Molemela

The Supreme Court of Appeal held that the relevant statutory provisions, when read together, do not entitle a municipality to require payment of property rates for the entire financial year as a condition for issuing a rates clearance certificate. The obligation to pay rates arises within the financial year, and only debts that have become due in the two years preceding the application for the certificate may be demanded. The municipality's policy requiring payment of future rates is ultra vires and invalid. The respondent was only obliged to pay rates up to the date of transfer, and the muni…

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• Municipal Property Rates
• Rates Clearance Certificate
• Statutory Interpretation
• Ultra Vires Policy
• Local Government Finance
• Property Transfer

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)

Court

North Gauteng High Court, Pretoria

Case number

6715/2008

Judge

H J Fabricius

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…

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• Municipal Property Rates
• Local Government Transition Act
• Statutory Compliance
• Assessment Rate Tariff

Kalil N.O. and Others v Mangaung Metropolitan Municipality (2060/2013)

Kalil N.O. and Others v Mangaung Metropolitan Municipality (2060/2013) [2014] ZAFSHC 47 (20 March 2014)

Court

Free State High Court, Bloemfontein

Case number

2060/2013

Judge

Naidoo

The High Court granted leave to appeal in a municipal property-rates dispute, finding the statutory compliance issues raised were of national interest.

• Municipal Property Rates
• Statutory Compliance
• Local Government Regulation
• Municipal-property-rates
• Leave-to-appeal
• Statutory-compliance