Historic Debts – Section 118 (3) of the Municipal Systems Act

transfer-dutyIn the recent ruling of New Ventures Consulting and Services Livanos and Others vs The City of Tshwane Metropolitan Municipality and Othersthe Court again considered the practice of municipalities holding new owners of properties liable for old municipal debts or historic debts under the provisions of Section 118(3) of the Local Government Municipal Systems Act No 32 of 2000 (hereinafter “the Act”).

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