Categorization of Residential Properties as Business Commercial
In a recent High Court case, The City of Johannesburg Metropolitan Municipality (the City) and its Municipal Valuer sought to review and set aside a decision made by the Valuation Appeal Board on 9 December 2021. The decision in question reclassified 24 units in Melrose Square on Oaks from “sectional title business” to “sectional title residential” for rating purposes, effective 1 July […]
Categorization of Educational Institutions
Categories of properties will, according to the relevant Municipality’s rates policy tariffs, determine the rate to be paid as property rates. The categorization of an educational institution was challenged in the Free State Division of the High Court. Click here to read the judgement
Categorization of Property in Accordance with the Relevant Rates Policy
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 […]
Importance of the appropriate method of valuation when determining the market value of a property
In the recent matter of Central University of Technology, Free State v Mangaung Metropolitan Municipality and Others, the High Court once again drew attention to the importance of section 45(1) of the Municipal Property Rates Act 6 of 2004 (MPRA). It was determined that property must be valued in accordance with generally recognised valuation practices, […]
The Legality of the Rate Ratio
In the recent matter of Ekapa Minerals Pty v Sol Plaatjies Municipality an application was brought before The High Court of South Africa (Northern Cape Division, Kimberley). The application concerns the legality of six decisions taken by the Council of the Sol Plaatje Local Municipality (the first respondent) to set a property rate ration of […]
Pay Now, Argue Later – The Matter of Dunrose Investments 224 (Pty) Ltd v The City of Johannesburg Metropolitan Municipality
In the matter before the High Court between Dunrose Investments 224 (Pty) Ltd and The City of Johannesburg Metropolitan Municipality, the non-payment of the account, awaiting the outcome of an objection was, amongst other, debated. It became once again clear that The Municipal Property Rates Act 6 of 2004 provides that the lodging of an […]
De Zalze Golf Club v Valuation Appeal Board for the Stellenbosch Municipality & Another
Valuation Appeal Board decisions may be reviewed by the High Court, should the parties in the matter not be satisfied with the decision taken by the Valuation Appeal Board. A recent example is the case between De Zalze Golf Club and the Valuation Appeal Board for the Stellenbosch Municipality. Click Here To Read The Judgement
DDP (Pty) Ltd v Rustenburg Municipality and another [2019] ZANWHC 11
Tender Procedures of a Municipality and the shortcomings as to why a tender was non-responsive was comprehensively discussed by the Northwest Division of the High Court. Click Here To Read The Judgement