Local Government: Municipal Property Rates Act, 2004

Local government — Municipal Systems Act s118(3) — meaning of "charge upon the property"; limited real rights and publicity/registration requirement; whether municipal charge survives transfer to bind successors in title; section 25 Constitution — arbitrary deprivation of property; interpretation to avoid constitutional invalidity.

* Municipal rates – Municipal Property Rates Act 6 of 2004 – section 49 publication and individual notice requirements – jurisdictional prerequisites for valid valuation roll. * Supplementary valuation roll – invalidity for non‑compliance with MPRA – retrospective effect. * Subsequent valuation rolls – invalid to the extent they rely on earlier invalid acts (Seale principle). * PAJA – condonation for delay where state’s non‑disclosure prevents timely review. * Amendment of relief – permissible where respondent could have rebutted linkage but did not. * Relief in rem – declarations fixing status of public acts binding inter omnes.

Local government – municipal rates and levies – interplay of Finance Act s179 and Rates Act transitional provisions – survival and repeal of Transition Act s10G(7) – substantial compliance vs strict compliance with procedural requirements (notice, public participation, promulgation) – validity of rates for successive financial years.

* Local government – Systems Act s 102 – municipalities may consolidate accounts, allocate payments and implement credit-control measures including termination of services for arrears. * Administrative law – Meaning of "dispute" under s 102(2) – requires a bona fide dispute concerning a specific amount; general objections insufficient. * Municipal finance – Body corporate obligations in sectional-title schemes to levy owners and pay municipal charges. * Procedural – Policy and by-law dispute-resolution provisions do not automatically suspend enforcement measures. * Debt law – in duplum defence must be pleaded and proved; unsupported suggestion insufficient.

Constitutional and administrative law; municipal finance and rates – levying of property rates as part of annual budget process; statutory participation obligations under Local Government: Systems Act and Municipal Finance Management Act; Municipal Property Rates Act – differential rates and permissible residential/non‑residential ratio; legality and rationality of targeted rate increases; appropriate relief where municipality amends tabled budget without meaningful public participation.

Municipal finance and rates — statutory public participation and publication obligations in budget process; Municipal Property Rates Act s19(1)(b) and regulations — scope of prescribed rate ratios; whether regulations limit municipal ability to levy higher business rates than residential; legality review of municipal decisions; duties of state deponents and costs in public-interest litigation.

Local government – Municipal Property Rates Act s 8(1),(2) – meaning of "include" and whether s 8(2) exhaustive – categories of rateable property – 'use' and 'permitted use' include 'non‑permitted use' – municipality competent to create 'non‑permitted use' category – rating is legislative/taxing act, not administrative action – statutory objection and valuation appeal procedures are available remedies.

Local government — Rating of property — Interaction of old-order provincial ordinances (Municipal Ordinance 20 of 1974 s 82(1)(a)) with national Transition Act (s 10G(6),(6A),(7)) — Whether Premier/Administrator’s approval for rates above 2 cents impliedly repealed by constitutional transition — s 229(2)(a) challenge — justiciability and non-joinder — valuation, notice and differentiation of rates.

Municipal law – Municipal Property Rates Act – differential rates and tariffs – validity of ‘‘illegal/unauthorised use’’ penalty tariff in municipal rates policy – whether re-categorisation on valuation roll required – scope of s 8 and s 19 MPRA – principle of legality and impermissible differentiation.

Mootness and practical effect – s 16(2)(a) Superior Courts Act; Leave to appeal – s 17(1) and s 17(2)(d) procedure; Tender cancellation – reviewability under PAJA (distinction between cancellation before adjudication and after award); Regulation 32 Municipal Supply Chain Management Regulations – applicability and interpretation; Appellate practice – judges considering leave should determine practical-effect question themselves, not routinely refer to full court.