Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 75

February 5, 2026
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                        Whereas, and the Ministry and the ILA have determined, as a precondition for allocating the complex to the developer, and as a precondition for signing a lease contract of the ILA with the developer, that the developer must enter into this contract with the Ministry and commit to it and all the obligations detailed therein.

                        Whereas, the developer agrees to build the residential housing units and carry out the development adjacent to them, in the complex in which he won, and to sell the Mehir LaMishtaken apartments to homeless and/or housing improvers. 

                        Whereas, and in accordance with the terms of the tender, The developer must build all the housing units in which he has been awarded as Mehir LaMishtaken apartments, and sell them to homeless residents of Israel who have a certificate of eligibility to purchase a Mehir LaMishtaken apartment and/or to housing improversAll in accordance with the decisions of the Israel Lands Council regarding the Buyer's Price, which will be in effect at the time of publication of the tender and as detailed in this contract and its appendices. 

  1. Chapter B of the building contract includes provisions regarding "supervision of the execution of the sale and contract provisions", among which there is an undertaking by the developer to maintain an accurate record of the sale of the apartments and their prices, and to provide the Ministry of Construction and Housing with all the details that will be required regarding the sale of the apartments, as well as to produce any contract signed (clause 1.1 of Chapter B of the building contract).

In addition, clauses 1.2-1.4 of Chapter B of the building contract stipulate that:

"1.2.     The developer is aware of and agrees that the Ministry will conduct a sample inspection of Mehir LaMishtaken apartments, and for this purpose The developer undertakes to allow the firm's representatives or anyone on their behalf to conduct ongoing inspections in its offices, the audit will include, among other things, an examination of the advertising arrangements, an examination of the final price of an apartment (the purchase contracts will be examined), an examination of the specifications included in the purchase agreement in terms of its conformity with the binding specifications, an examination of the buyers' eligibility and any other obligations in accordance with this contract.  It will also be examined whether the developer included in the sale contract all that is required by the provisions of the tender and the provisions of this contract. 

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