As of December 31, 2016, the café's municipal tax debt was ILS 72,604.
A perusal of the municipality's municipal property tax calculation printouts shows that the debt in the amount of ILS 72,604 as of December 31, 2016 also included municipal property tax debts in relation to the period from January 1, 2015 to July 30, 2015, which do not apply to Sol, since Sol received possession on August 1, 2015.
The property tax charges that do not apply to Sol, and which must be deducted from the amount of the property tax charge in the amount of ILS 72,604, are:
Arnona Jan - Feb 15 - 5,008 ₪
Space Repair - 7,581 ₪
Arnona March-April 15 - 5,060 ₪
Arnona May-June 15 - 4,953 ₪
Arnona July 15 - 2,487 ₪ [half of 4,974 ₪] - Arnona July-Aug 15]
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Total - 25,089 ₪
The amount of Sol's municipal tax debt as of December 31, 2016 for the period from August 1, 2015 to December 31, 2016 - ILS 47,515.
72,604 ₪ - 25,089 ₪ = 47,515 ₪
According to Clause 4 of the Municipality's Notice N/23 - The debt was paid by the Partnership through bank transfers and third-party checks, after the Municipality filed a claim against the Partnership in Civil Appeal 5938-12-17.
Therefore, I order plaintiffs 1-2, jointly and severally, to pay defendant 1 for the property tax debt for the period from 1.8.15 to 31.12.16 - ILS 47,515 together with linkage differences and interest in accordance with the law from 31.12.16 until the actual payment.
- Water Debt to the Water Corporation
In section 75A(a3) of the counterclaim, the sum of ILS 19,865 was claimed in respect of the water debt to the Herzliya Water Corporation.
In light of the ambiguity regarding the amount of the water debt, counsel for the plaintiffs announced at p. 606 of the transcript lines 6-7: "I propose... Herzliya Water [Y.G.]... Submit a written notice of the amount that was owed... The water... During the period specified in the minutes."
Mrs. Hagit Yadav, of the Herzliya Water Corporation Ltd., in her letter dated July 6, 2022 [for the convenience of reference, the Herzliya Water Corporation's letter will be marked N/24], presented the court with the following data:
- In the records of the water corporation, which owns the café for the purpose of water payments, from August 1, 2015 to December 31, 2016, Sol was a company and not a partnership.
- The water debt from 12.8.15 to 14.12.16 was ILS 16,421 including VAT.
- In respect of the aforementioned debt, Sol paid ILS 8,993.
We found that as of December 14, 2016, the water debt to the water corporation amounted to ILS 7,428.