In the matter of Astirshell No. 14 CC & Others v Victor Khanye Local Municipality & Others, a review application was brough to the High Court to challenge the sharp increases in municipal property valuations imposed by the Victor Khanye Local Municipality for the 2019–2024 General Valuation Roll.
The findings of the High Court are in essence that the Municipality failed to comply with Sect 48 & 49 of the Municipal Property Rates Act, 6 of 2004, as Amended, stating that:
- Objections and appeals under the MPRA could not be pursued because the Municipality never complied with the notice requirements in section 49.
- Without proper notice, the Applicants could not reasonably be expected to exhaustinternal remedies.
- No adequate proof of:
- Publication in the media for two consecutive weeks,
- Proper community participation,
- Individual service of notices and valuation extracts on property owners.
- The Provincial Gazette notice itself did not meet the statutory time
requirements. - Tax invoices did not constitute lawful notice under the MPRA.
