Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 69

February 5, 2026
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                                    3.3.9.1. The area of the apartment is in square meters;

3.3.9.2. The area of a sun terrace, covered or uncovered, or a garden area, attached to the apartment, or a combination thereof, by square meters, multiplied by 30%;

3.3.9.3  the area of a warehouse attached to the apartment, in square meters, when it is covered by 40%;

3.3.9.4  The number of parking spaces attached to the apartment has doubled by 200%.  It should be clarified that each apartment will have at least one parking space."

            Section 3.3.10 relates to the linkage of the price of a Mehir LaMishtaken apartment, which states:

"The price of a Mehir LaMishtaken apartment will be linked to the Construction Inputs Index, starting from the index that will be known at the deadline for submitting bids in the tender, to the index that will be known on the day of signing the tender contract, or to the index that will be known on the day of the sale contract, or to the index that will be known at a date of 20 months after the construction stage 05, and whichever comes first. 

                        The price of the Mehir LaMishtaken apartment, which will be determined in the sale agreement between the winner/developer and the buyer of the apartment, will be in accordance with the aforesaid.  The winner/developer may attach the payments derived from the said price in accordance with the rules set out in clause 5 of Appendix C6 to the construction contract (terms in a standard contract between the developer and the apartment buyer).

                        The winner/developer or anyone on his behalf may not charge the apartment buyer any additional consideration beyond the price of the Mehir LaMishtaken apartment, except for attorney's fees in accordance with the Sale Regulations (Apartments) (Limiting the Amount of Legal Expenses), 5775-2014."

  1. In addition, explicit and precise provisions were established regarding the wording of the sale contract of the "Buyer's Price" apartments between the appellant and those entitled to the Ministry of Construction and Housing who won the lottery. Clause 3.5 of the Tirat HaCarmel tender deals with "provisions to be determined in the sale contract between the winner and the purchaser of a Mehir LaMishtaken apartment" (see also clause 9 of the construction contract as well as clause 23 of the appendix to the special conditions) and it states:

"3.5.1.  The sale contract will bear the title "Sale Contract - Buyer's Price Apartment" with emphasis. 

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