The second part of the application – a petition to delete the claim – is not at all understood by me. A claim of incorrectness of the assessment is not a ground, one of those recognized in Chapter F of the Civil Procedure Regulations, for the dismissal of a claim (ibid., at p. 283).
To the substance of the matter: a transfer of mutual rights is not a transfer "without consideration"
- Section 196A The Planning and Building Law, 5725-1965, Establishes the authority of the local planning and building committee to collect a levy-Betterment "in the rate, conditions and ways prescribed in the third addendum [to the law] and in accordance with it." The third addendum opens and instructs:
| "2. Betterment Tax Liability
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(a) | If there is betterment in the land, whether due to the expansion of the exploitation rights therein or in any other way, the owner shall pay a betterment levy in accordance with what is stated in this addendum..." |
"Betterment", according to the definition in the first section of this Addendum, is "an increase in the value of real estate due to the approval of a plan, the granting of relief or the permitting of excessive use". This is how the law defines the existence of an act of betterment, a matter that establishes a cause of betterment and entails a fundamental obligation to bear the betterment levy.
- 0010. Rather, the law distinguishes between the date of the formulation of the obligation and the date of its realization. The date of realization, i.e., the date on which the levy is actually required to be paid, is determined in the seventh section of the Addendum:
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| "7. Date of payment of the levy
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(a) | The levy shall be paid no later than the date on which the debtor exercised a right in the land to which the levy applies... |
| (b) | The person who is obligated to levy some of the rights in the land will pay a levy at a proportional rate according to the degree of realization that is subject to the levy." |