South Africa Case Law

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

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

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.

• Promotion Of Administrative Justice Act
• Municipal Property Rates Act
• Exhaustion Of Internal Remedies
• Valuation Rolls
• Review Of Administrative Action
• Exhaustion-of-internal-remedies

City of Tshwane Metropolitan Municipality v Malvigenix NPC t/a Wecanwin and Others (90/2023)

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…

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• Municipal Property Rates Act
• Valuation Rolls
• Judgment In Rem
• Public Law Duties
• Equality Before Law

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

Resseglione and Others v City Of Johannnesburg Metropolitan Municipality (45598/2021)

Resseglione and Others v City Of Johannnesburg Metropolitan Municipality (45598/2021) [2024] ZAGPJHC 382 (17 April 2024)

Court

South Gauteng High Court, Johannesburg

Case number

45598/2021

Judge

Senyatsi

The court held that it is not competent to grant the relief sought by the applicants to alter the 2013 General Valuation Roll after its lapse. The legislative scheme of the MPRA requires that objections and appeals be lodged within prescribed periods, and the Valuation Appeals Board for 2013 no longer exists. The applicants failed to exhaust internal remedies and did not lodge appeals within the statutory timeframes. The court found that municipal rates prescribe after 30 years, but the mechanism for correction of categorisation is strictly regulated by statute and cannot be reopened once the…

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• Municipal Property Rates Act
• Valuation Rolls
• Exhaustion Of Internal Remedies
• Prescription Of Debt
• Categorisation Of Property Use
• Judicial Review

Douglas and Another v City Of Johannesburg and Others (2021/36955)

Douglas and Another v City Of Johannesburg and Others (2021/36955) [2023] ZAGPJHC 1263 (6 November 2023)

Court

South Gauteng High Court, Johannesburg

Case number

2021/36955

Judge

Strydom

The court held that the applicants' claims for reversal and refund of municipal charges and rates were fundamentally based on alleged errors in the 2013 General Valuation Roll. The applicants failed to exhaust internal remedies provided by the Municipal Property Rates Act to challenge the categorisation and valuation of their properties, rendering their claims incompetent. Most claims were also found to be prescribed under the Prescription Act, as they arose more than three years before the application was instituted. The only claim partially proven was for electricity overcharges on account…

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• Municipal Rates And Charges
• Condictio Indebiti
• Prescription Act
• Valuation Rolls
• Internal Remedies
• Penalty Tariffs

163 Stilfontein Properties CC v Chairperson of the Valuation Appeal Board for the City of Matlosana and Another (M736/2021)

163 Stilfontein Properties CC v Chairperson of the Valuation Appeal Board for the City of Matlosana and Another (M736/2021) [2023] ZANWHC 204 (2 November 2023)

Court

North West High Court, Mafikeng

Case number

M736/2021

Judge

JT Djaje

The court held that while section 49 of the Municipal Property Rates Act prescribes mandatory procedures for notice and publication of valuation rolls, the applicant was not prejudiced by any procedural irregularity, as it was afforded an opportunity to object and participate in the appeal process. The first respondent correctly found that it could not rule on the technical legality of compliance with section 49, as such determinations fall within the jurisdiction of the High Court. The evidence established that the municipal valuer's report was comprehensive, relied on appropriate valuation…

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• Municipal Property Rates Act
• Valuation Rolls
• Procedural Fairness
• Review Of Administrative Action
• Market Value Determination

Central University of Technology, Free State and Mangaung Metropolitan Municipality and Others (A12/2020)

Central University of Technology, Free State and Mangaung Metropolitan Municipality and Others (A12/2020) [2023] ZAFSHC 340 (24 August 2023)

Court

Free State High Court, Bloemfontein

Case number

A12/2020

Judges

Mhlambi, Opperman

The court held that the municipality failed to serve the required MPRA notice and extract, rendering the valuation and rates unlawful and setting them aside.

• Municipal Property Rates Act
• Valuation Rolls
• Legality Review
• Failure To Serve Notice
• Categorisation Of Properties
• Unlawful Levying Of Rates

Malvigenix NPC t/a Wecanwin and Others v City of Tshwane Metropolitan Municipality (90433/2018)

Malvigenix NPC t/a Wecanwin and Others v City of Tshwane Metropolitan Municipality (90433/2018) [2022] ZAGPPHC 777 (21 October 2022)

Court

North Gauteng High Court, Pretoria

Case number

90433/2018

Judge

S. Potterill

The court held that the Tuchten-order, as confirmed by the SCA-order, was a judgment in rem and thus applies to all affected properties, including those owned by the applicants who were not parties to the original litigation. The City of Tshwane Metropolitan Municipality was obliged to retrospectively reverse all invalid rates levied against the affected properties and reimburse any excess payments, together with interest, to prior or current owners as appropriate. The court found that requiring each affected party to bring a separate review application was obstructive and contrary to the pri…

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• Municipal Property Rates Act
• Judgment In Rem
• Unlawful Administrative Action
• Valuation Rolls
• Declaratory Relief
• Retrospective Adjustment

Malherbe v City of Johannesburg Metropolitan Municipality (16143/2021)

Malherbe v City of Johannesburg Metropolitan Municipality (16143/2021) [2022] ZAGPJHC 587 (22 August 2022)

Court

South Gauteng High Court, Johannesburg

Case number

16143/2021

Judge

E Dippenaar

The court found that the respondent complied with section 53(1) of the Local Government: Municipal Property Rates Act by notifying the applicant's authorised representative, Mr Malherbe, at the address and email provided in the objection forms. The power of attorney authorised Mr Malherbe to act on the applicant's behalf, including receiving notifications. The Act does not prescribe personal service on the applicant, and notification to the authorised representative is sufficient. Even if strict compliance was lacking, substantial compliance was achieved when the applicant's attorney received…

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• Municipal Property Rates Act
• Valuation Rolls
• Notification Of Outcome
• Compulsory Review
• Service Of Documents