In November 2024, the Supreme Court of Appeal (court) set a precedent for Valuation Appeal Boards (VABs) in South Africa, reaffirming the importance of providing clear and reasoned decisions. The court highlighted that VABs, which are entrusted to adjudicate over valuation appeals in accordance with section 54 of the Local Government:
On 24 March 2025, the Constitutional Court upheld the appeal of Ekapa Minerals (Pty) Ltd and set aside the order of the High Court. The appeal related to whether the Constitutional Court could interfere with the High Court’s exercise of its true discretion under section 172(1)(b) of the Constitution by deciding to grant a retrospective
The power of municipalities to determine their rates policies is subject to regulatory supervision of the national legislature in terms of section 229(2)(b) of the Local Governance Municipal Property Rates Act of 2004. National legislation limits rates for public benefit organisations (in this case independent schools) to 25% of the rate levied on residential property