City of Tshwane Metropolitan Municipality review: Non compliance of assessment rate credit due in terms of the municipal property rates act as amended as

On 19th April 2023, I raised a Section 78 Query in terms of the Municipal Property Aates Act stating the substantial over-valuation of Erf 1781 Equestra Extension 220 and requesting a reduction in value from R 127,070,000 to R66,500,000. On 24th April 2023 I received email notification that my request for a reduction in value to R66,500,000 was successful and the valuation as per the Tshwane Valuation Roll is now stated as R66,500,000.

In terms of Section 78 4 (aA) of The Municipal Property Rates Act if a valuation decreases the rates become payable on the date that the property was incorrectly valued, in this instance, 1st Of July 2020. My client has been paying rates on the incorrect valuation of R127,070,000 from 1st July 2020 to 30th May 2023 and is entitled to a refund of the over payment. By my calculation this overpayment is approximately R4,500,000.

To date my client has not received any repayment nor had their rates account credited. On October 11th, 12th and 26th I sent emails to various council officials enquiring as to how to go about receiving the refund due, but to date have not received the courtesy of a read receipt nor an answer to any of my emails.

Copies of correspondence via various emails are available if required