A municipality recorded a person as the owner of his deceased mother's property despite the absence of a probate order while stating that he has the most affinities to the property. When the city tax debts were not paid, the municipality-imposed a lien on his bank account.
The Court rejected the claim for damage due to the lien and stated that the foreclosures were duly imposed. In a situation where the ownership is not clear, the property may be associated with the person who has the most affinities to the asset, even if he is not the physical possessor. Israeli law stipulates that the owner of the property is liable for payment of city taxes. Here, the determination of the person as the owner of the property was duly made due to his being with the most affinities to the asset because he is the legal heir of the deceased owner of the property even though he does not possess the property. Therefore, and because he did not pay the city taxes imposed on him, the foreclosures were duly imposed.