City of Cape Town and Another v Robertson and Another

The respondents, Mr and Mrs Robertson, owned and lived in a residential property in Camps Bay, Cape Town. Following the establishment of the City of Cape Town as a unified metropolitan municipality, the City compiled and advertised a provisional general valuation roll based on a 1 January 2000 valuation date. The valuation of the Robertsons’ property increased dramatically, resulting in a more than 100% increase in their municipal property rates for the 2002/2003 financial year. The City resolved to levy rates on the basis of this provisional valuation roll before the objection and appeal process under the Property Valuation Ordinance 17 of 1993 (Cape) was finalised. The Robertsons challenged the legality of levying rates on a provisional valuation roll and the constitutionality of section 21 of the Local Government Laws Amendment Act 51 of 2002, which retrospectively validated such levies. The Cape High Court declared section 21 unconstitutional and interdicted the City from levying rates based on the provisional roll. The matter came before the Constitutional Court for confirmation of invalidity and on appeal by the City and the Minister.

The appeal was upheld. The order of the High Court declaring section 21 of the Local Government Laws Amendment Act unconstitutional and interdicting the City from levying rates was set aside. The referral for confirmation of constitutional invalidity was refused, and the respondents’ application was dismissed.

The case clarified the powers of municipalities during the final phase of local government transition to levy property rates based on provisional valuation rolls. It affirmed the principle of a single metropolitan tax base as essential to non-racial and equitable local governance, and reinforced judicial restraint by avoiding constitutional adjudication where a matter can be resolved on statutory interpretation.