National Spiritual Assembly of the Bahai's of South Africa v Valuation Appeal Board and Others (2022/028526)
National Spiritual Assembly of the Bahai's of South Africa v Valuation Appeal Board and Others (2022/028526) [2024] ZAGPPHC 1334 (17 December 2024)
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…
Source excerpt
- Municipal Property Rates Act
- Review Of Administrative Action
- Property Valuation
- Categorization Of Property
- Condonation For Late Review