Sheria Mtaani Na Shadrack Wambui & 4 others v Kajiado County Assembly & another
The bottom line
#Kajiado County cannot collect land rates under its 2026 Finance Act until it prepares a valid valuation roll, a court has ruled.
What this practically means
#Executive summary
#Key legal issues
#Jurisdiction vis-à-vis the National Rating Tribunal
The Court has jurisdiction; the Tribunal cannot determine constitutionality of statutory implementation.
The 1st Respondent argued the dispute belonged to the National Rating Tribunal. The Court acknowledged the Tribunal's wide jurisdiction over rates disputes but held that determining the constitutionality of implementation of a statute is a matter reserved for the constitutional jurisdiction of the Environment and Land Court.
Prima facie case for conservatory orders
Established: a prior judgment of the Court found rates imposed without a valuation roll unlawful, and the Respondents have not denied the absence of a valuation roll under the 2026 Act.
The Court noted its earlier judgment in ELC Petition E003 of 2025 declaring the 2023 rating provisions unconstitutional for want of a valuation roll. The 1st Respondent did not deny the absence of a valuation roll but said responsibility lay elsewhere. Enacting a new rating regime without curing the identified defect raises a serious question for the substantive hearing.
Prejudice and substratum of the Petition
Real danger of prejudice: implementation would expose property owners to rates, penalties and enforcement, potentially rendering the Petition nugatory.
If the impugned provisions are implemented, property owners may become liable to demands for rates and penalties; if the Petition succeeds, the Court would face an already-implemented rating regime. Preservation suspends enforcement only to the limited extent needed to determine whether statutory conditions for lawful implementation are met.
Public interest and proportionality
Revenue needs are outweighed, at this stage, by the public interest in lawful imposition of fiscal burdens and compliance with court decisions.
The Court weighed the Respondents' need to raise revenue against the equally compelling interest that rates be imposed strictly per the Constitution and law, citing Article 210(1). It added a profound public interest in respect for and compliance with court decisions, given the prior judgment on the same underlying concern.
Legal principles established
#- The National Rating Tribunal's jurisdiction over rates disputes does not extend to determining the constitutionality of implementation of a statute, which falls within the High Court/ELC's jurisdiction.
- Conservatory orders concern constitutional values, public interest and preservation of the Court's adjudicatory authority, not merely private prejudice.
- Compliance with court decisions is central to the rule of law and a relevant public interest consideration in granting conservatory relief.
Court orders
#- 1.Conservatory order restraining the Respondents from implementing or enforcing sections 14(8), 14(9) and 14(13), as read together with the Tenth Schedule of the Kajiado County Finance Act, 2026, to the extent they provide for imposition, demand, levy or collection of land rates and rents in the absence of a duly prepared, published and operative valuation roll
- 2.Petition to be heard expeditiously within four months failing which the conservatory order shall lapse unless delay is occasioned by the Respondents, in which case the court may extend the orders
- 3.Costs to abide the outcome of the Petition
- Jurisdiction invoked
- Original constitutional jurisdiction of the Environment and Land Court under the Constitution (Articles 10, 40(1), 190(2), 210(1) invoked); court held constitutionality of statute implementation falls within its jurisdiction
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Sheria Mtaani Na Shadrack Wambui & 4 others v Kajiado County Assembly & another", Case Analysis (2026). ELC Petition No. E004 of 2026. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5834/eng@2026-09-24
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.