The Architecture of Dignity

Woolman, Stu

doi:10.1515/9780823292837-007

Cited by 1 publication

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“…137 Thus, similarly situated persons should be treated the same. 138 Furthermore, the limiting law should be accessible and precise. 139 Although the respective property-rates regulations apply only to a specific group of persons (property owners), all property owners are subject to property rates that are publicly available and clearly specified.…”

Section: Section 36 Of the Constitutionmentioning

confidence: 99%

Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society?

Zyl

Fritz

2022

Law democr. Dev.

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Differentiation does not automatically mean that a person's right to equality has been infringed on. Thus, the mere fact that taxpayers are subject to different property tax rates in South Africa depending on the municipality in which the property falls does not necessarily result in an infringement of section 9 of the Constitution: a specific analysis is required in order to determine the constitutionality thereof. In this article, we examine whether the different rates applicable to properties based on where the property is situated are constitutionally sound vis-à-vis the right to equality. In order to do so, we compare the property tax rates and rebates that apply in respect of residential property in the capital cities of the nine provinces in South Africa. The first part of the article considers the general approach adopted by the courts in establishing whether section 9 of the Constitution has been violated. The second part discusses the legislative framework of property tax, after which the equality enquiry is conducted on the differentiation that occurs in regard to property situated in different municipalities. Lastly, we offer some recommendations in our closing remarks.

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Section: Section 36 Of the Constitutionmentioning

confidence: 99%