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)
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…
Source excerpt
- Municipal Property Rates
- Rates Clearance Certificate
- Statutory Interpretation
- Ultra Vires Policy
- Local Government Finance
- Property Transfer