Legal Updates

A municipality may no amend city tax retroactively beyond the statute of limitation period

June 20, 2010
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Published in Afik News 053 07.07.2010

עיריית נצרת עילית גילתה כי קיימים בביתו של תושב שטחים גדולים מאשר היה רשום בספריה ועל כן ביקשה לחייבו בארנונה עבור שנים קודמות בגין ההפרשים ופתחה בהליכי גביה מנהליים.

בבקשה רשות ערעור לבית המשפט העליון סירב בית המשפט ליתן רשות ערעור לגבי עצם החיוב הרטרואקטיבי הואיל וסוגיה זו הוכרעה ונקבע לגביה כי רשות מקומית תהיה רשאית לתקן טעות חישובית בחיובי הארנונה. עם זאת, קבע בית המשפט כי בחינה תכליתית של חוק ההתיישנות מעלה כי יש לראות בהליך הגביה המנהלית כ-"תביעה לקיום זכות" כמשמעותה בסעיף 2 לאותו חוק, ועל כן אין רשאית הרשות המקומית לפתוח בהליכי גביה מנהלית בגין חיובי ארנונה שנוצרו לפני תקופת ההתיישנות

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