12-34-56-78 Chekhov v. State of Israel, P.D. 51 (2) It should also be noted that many dozens of appeals (over 150 appeals) have been submitted to the appeals committees under the Real Estate Taxation Law in all districts throughout the country, and the issues raised for discussion are identical to the issues that are the subject of discussion in this judgment.
The parties in all the other appeals, in Haifa as well as in all the other districts in the country, reached procedural agreements, which received the force of a judgment in all the aforementioned appeal cases, according to which the decision in these appeals will apply and be binding on all other appeals filed throughout the country.
- I must also note and apologize to the parties, for the fact that the work of writing this judgment was delayed for a long period of time after the summary stage was completed, and even after a request to bring additional evidence was filed and decided, due to significant difficulties in the composition of the Haifa Appeals Committee, which originated in the expiration of the appointment of the original members of the Committee who sat on the panel of the Committee in the hearing of the evidence in the appeals in this case and the non-renewal of their appointments, as well as due to difficulties related to the appointment of new committee members. that there was a substantive impediment to their participation in the composition of the committee. This was until finally, on September 7, 2025, a hearing was held for the purpose of completing the argument before the current members of the committee, Adv. Rafael Marciano and Adv. Ilan Tamam.
- If so, two disputes require our decision in the appeals at hand:
The first dispute concerns the application to amend the assessment, which is: Does the appellant have grounds for amending her self-assessments in accordance with section 85(a)(3) of the Law, due to a legal error that she encountered, as alleged, in understanding the nature of the transaction in which she entered into with the ILA following her winning the tender "Buyer's Price?