Although the Ingonyama Trust Board is a largest land owner in KwaZulu- Natal, the land parcels it owns are located in the jurisdiction of various municipalities. The Ingonyama Trust Board reported that one of the challenges it encountered has been the conflict between the municipalities and the institutions of traditional leadership. The conflict mainly arises when the Ingonyama Trust Board asserts its powers as the land owner in title whereas municipalities, responsible authorities for service delivery to the people, makes assumptions that they can make decisions about land owned by the Ingonyama Trust. Some municipalities are also in conflict with the Ingonyama Trust Board based on this question: Who is liable for municipal rates for land owned by the Ingonyama Trust? Is it the Ingonyama Trust Board or is it the beneficial occupier? The Ingonyama Trust Board has obtained a legal opinion which affirms that the Ingonyama Trust Board is liable for municipal rates on its land which is unallocated. The beneficial occupiers, including government departments, businesses are liable for rates on land they occupy. The challenges confronting the Ingonyama Trust Board can summed up as follows: rating of land by municipalities without proper ascertaining of the occupier as per provisions of the Municipal Property Rates Act; lack of clarity on the status of state domestic facilities located on the Ingonyama Trust Board land; illegal occupation of land; and fragmented planning due to misaligned programmes.