SCA dismisses Copperleaf appeal
The SCA has dismissed with costs a Tshwane Metropolitan Municipality application to review and set aside a 2020 Gauteng High Court (Pretoria) judgment that declared its recategorisation of certain properties at Copperleaf Golf and Country Estate in Centurion unlawful, and set aside some aspects of its valuation roll.
Acting SCA Judge Raylene Keightley, with SCA judges Trevor Gorven, Wendy Hughes and Daisy Molefe and acting SCA Judge Nobulawo Mbhele concurring, confirmed the court order that the Tshwane metro must adjust the valuation rolls to reflect that the properties in question be categorised as ‘business/commercial’ and not as ‘vacant land’.
Moneyweb reports that Keightley said the core dispute revolves around the metro’s rates policies.
She said more specifically, it was whether, under the council’s relevant rates policies, a township developer’s election to substitute its original title deed with a certificate of registered title under the Deeds Registries Act has the effect that the affected properties are excluded from the defined category ‘business/commercial’ and become ‘vacant land’ for rates purposes.
She said this question has material implications for each party because the rates charges for the affected properties, if categorised as ‘vacant land’ under the relevant rate policies, are more than double the rates charges for those properties if they are categorised as ‘business/commercial’.
The SCA also upheld a cross-appeal by Copperleaf and granted an order varying the High Court’s order.
Moneyweb notes the order reviewed and set aside the 2010-2011 supplementary valuation roll and the 2013-2017 general valuation roll to the extent that they categorised the Peach Tree two properties in Copperleaf as vacant land.
It also substituted the metro’s decision with a decision to categorise the properties as business/commercial and directed the council to adjust the valuation rolls accordingly.
In addition, it directed the metro to repay Copperleaf the difference between the rates it had paid based on the categorisation of the properties as ‘vacant land’ and the rates that ought to have been charged on the properties when rated ‘business/commercial’.
Tshwane metro spokesperson Selby Bokaba said the council is studying the judgment and will make an announcement soon regarding how it will be handled.
Article disclaimer: While we have made every effort to ensure the accuracy of this article, it is not intended to provide final legal advice as facts and situations will differ from case to case, and therefore specific legal advice should be sought with a lawyer.
