Harrison v City of Tshwane Metropolitan Municipality (14012/2022) [2025] ZAGPPHC 747 (21 July 2025)
Court
North Gauteng High Court, Pretoria
Case number
14012/2022
Judge
KF Phahlamohlaka
The High Court dismissed a declaratory application challenging municipal property rates for 2008/2009, finding the applicant lacked a sufficient legal interest after selling the property.
Liberty Group Limited and Another v Valuation Appeal Board for City of Johannesburg and Others (2023/067833) [2025] ZAGPJHC 700 (4 July 2025)
Court
South Gauteng High Court, Johannesburg
Case number
2023/067833
Judge
Farber AJ
The court found that the Valuation Appeal Board failed to comply with its statutory and constitutional obligations as an administrative decision-making body. The Board did not properly assess or evaluate the competing expert evidence, nor did it provide adequate reasons for preferring the City's valuer over the owners' experts. The Board's reliance on information from unregistered leases in determining market value constituted a breach of section 46(3)(c) of the Municipal Property Rates Act. Furthermore, the Board's uncritical acceptance of the City's evidence and rejection of the owners' evi…
Independent Institute of Education (Pty) Ltd and Another v City of Johannesburg Metropolitan Municipality and Others (2023/095869; 13361/2023; 120464/2023; 128616/2023) [2025] ZAGPJHC 374 (8 April 2025)
Court
South Gauteng High Court, Johannesburg
Case number
2023/095869
Judge
Mudau
The court found that the City of Johannesburg's public participation process in adopting the 2023/2024 Rates Policy and By-Law was perfunctory and failed to meet constitutional and statutory requirements. The City did not genuinely consider stakeholders' input, particularly regarding the impact on privately owned educational institutions. The categorisation of such properties under 'business and commercial' was irrational and unreasonably discriminatory, violating section 19(1)(c) of the MPRA and sections 28 and 29 of the Constitution. The City failed to consider the best interests of childre…
The Constitutional Court found that the High Court erred by limiting the retrospective effect of its order of invalidity to prospective operation only, thereby failing to properly balance the interests of the applicants and the municipality. The High Court focused solely on the municipality's fiscal interests and did not consider the substantial prejudice to Ekapa, which had paid rates at a lower ratio and faced unlawful charges. The evidence did not support the municipality's claims of disruptive financial consequences, and the delay in challenging the rates was not as extensive as the High…
Sibanye Gold Limited and Others v Valuation Appeal Board for Randwest City Local Municipality and Others (2022/043793) [2025] ZAGPJHC 159 (18 February 2025)
Court
South Gauteng High Court, Johannesburg
Case number
2022/043793
Judge
M A Makume
The court found that the mining companies failed to exhaust internal remedies as required by Section 7(2) of PAJA before launching their review application. The separation of issues before the Valuation Appeal Board did not constitute finalization of the internal process, and the applicants were bound by their agreement to resolve all remaining issues before the VAB. The grounds of appeal did not demonstrate reasonable prospects of success or compelling reasons under Section 17(1) of the Superior Courts Act, and granting leave to appeal would not lead to a just and prompt resolution of the di…
National Spiritual Assembly of the Bahai's of South Africa v Valuation Appeal Board and Others (2022/028526) [2024] ZAGPPHC 1334 (17 December 2024)
Court
North Gauteng High Court, Pretoria
Case number
2022/028526
Judge
Lenyai
The court found that the applicant challenged the wrong decision. The change in property category from 'religious' to 'agricultural residential' was made by the Municipal Valuer following an objection under section 53(1) of the Rates Act, not by the Valuation Appeal Board (VAB) during its compulsory review under section 52. Section 52 only authorizes the VAB to review changes in property value exceeding 10%, not to alter property categories. The applicant's reliance on correspondence from municipal officials was misplaced, as such letters did not constitute formal decisions of the VAB. The co…
Nkomazi Local Municipality v Valuation Appeal Board For The District of Ehlanzeni and Others (615/2023) [2024] ZASCA 155 (13 November 2024)
Court
Supreme Court of Appeal
Case number
615/2023
Judges
Mokgohloa, Nicholls, Weiner, Coppin, Mjali
The Supreme Court of Appeal held that the Valuation Appeal Board acted irrationally by failing to assess the expert evidence and give reasons for its decision.
Sibanye Gold Limited and Others v Valuation Appeal Board Rand West City Local Municipality and Others (2022/043793) [2024] ZAGPJHC 877 (9 September 2024)
Court
South Gauteng High Court, Johannesburg
Case number
2022/043793
Judge
M A Makume
The High Court dismissed a review application because the applicants had not exhausted internal remedies before the Valuation Appeal Board under PAJA and the Rates Act.
Rubbers and Others v City of Johannesburg Metropolitan Municipality (2022/905) [2024] ZAGPJHC 904 (30 August 2024)
Court
South Gauteng High Court, Johannesburg
Case number
2022/905
Judge
MMP Mdalana-Mayisela
The High Court ordered Johannesburg to reverse illegal use tariff charges on a trust account, rebill at the Agricultural Business rate, and halt collection steps pending resolution.
City of Tshwane Metropolitan Municipality v Malvigenix NPC t/a Wecanwin and Others (90/2023) [2024] ZASCA 76 (16 May 2024)
Court
Supreme Court of Appeal
Case number
90/2023
Judges
Schippers, Nicholls, Mothle, Tolmay, Mbhele
The Supreme Court of Appeal held that the prior judgments invalidating and setting aside the City’s 2012 supplementary valuation roll and 2013 general valuation roll were judgments in rem, applying to all affected properties in Lombardy Estate, not only to the original applicants. The invalidation of the categorisation of properties as 'vacant' automatically rendered the rates imposed under those rolls invalid for all affected properties. There was no need for Wecanwin or other property owners to institute further review proceedings. The City’s reliance on the Oudekraal principle was misplace…