According to the Municipal Property Rates Act, 6 of 2004, each municipality must adopt a rates policy which must also be revised annually. Categorization of property is determined by the rates policy of each municipality.
A decision by the Valuation Appeal Board on a matter of categorization of property held under a Certificate of Registered Title (CRT) was taken on review to the High Court.
The High Court upheld the said decision. The ruling of the High Court was then taken on appeal to the Supreme Court of Appeal who confirmed the order of the High Court, with cost.
