The beginning of a program by law
- Buying an apartment in Israel
- Improvement Levy
The guiding principle in the improvement levy is that the owner pays the improvement levy at the same time as the date on which he can exercise the right he received. In the language of the law at the time of “exercise of rights”.
When section 7 (a) of the Third Schedule provides that the levy shall be paid no later than the date on which the debtor exercised the right in the property for which the levy applies.
Thus, section 1 of the definitions in the third appendix to the Planning and Building Law states:
‘Exercise of rights.
(1) Obtaining a permit under this law for construction or use which could not have been granted without the approval of a plan, the granting of relief or the permitting excessive use following which an improvement levy applies …
(3) their transfer … in whole or in part … for consideration or without consideration, but excluding transfer by force of law and transfer without payment from a person to his relative … “