1. Ibrahim Ahmad Maslouhi
Mr. Maslouhi was requested to pay Arnona tax on a property that did not belong to him. He submitted objection notifications, but to no avail. When the Jerusalem Municipality, however, filed a case against him at the Conciliation Court, Mr. Maslouhi approached JCSER seeking legal assistance. A bill of defense was submitted to the Conciliation Court that proved that the property did not belong to the client and on 16 January 2000, JCSER obtained a court decision, according to which Mr. Maslouhi was compensated with 1,117 shekels. The case was dismissed.
This case is amongst hundreds of other cases where illegal court judgments are issued against Palestinian Jerusalemites aiming at forcing them out of their homeland and have their real estate sold, thus implementing a policy of ethnic cleansing.
The case was registered at JCSER on 30 August 1999.
2. Ahmad Baghdadi
Employees from the Municipality's Property Seizure Department raided Mr. Baghdadi's house and confiscated goods in payment of accumulated Arnona tax debts. The Jerusalem Municipality submitted to the Specialized Court a bill of indictment against Ahmad Baghdadi under the pretext that he evaded the payment of 13,475-shekels Arnona tax debts. In light of this, the Court issued a sentence against Ahmad Baghdadi, ordering the confiscation of properties and the payment of 13,475-shekels Arnona tax, in addition to 7,500-shekels Municipality attorney's fees.
Upon examining the file, JCSER's lawyer discovered that Ahmad Baghdadi was not notified of the case or the court session and the signature on the attendance notification was forged. In reaction to this, the lawyer submitted an urgent notification, refuting the illegality of the ruling and the measures taken against his client. On the same day, the lawyer obtained a court decision, ordering the revocation of the previous ruling and the cancellation of measures taken against Ahmad Baghdadi. After defending his client before the Court, the lawyer was able to reach a final settlement, according to which the Municipality attorney's fees were reduced from 7,500 shekels to 2,000 shekels and the tax would be paid in 12 monthly installments, saving 5,500 shekels.
3. Emil Kurt
Emil Kurt was requested to pay 116,000-shekels Arnona tax debts after intentionally being accumulated over several years, without receiving previous notifications or warnings from the Municipality. The amount exceeded his financial capability and was imposed without being based on legal criteria. He approached JCSER on 13 May 1999 seeking legal advice.
JCSER pursued the case and submitted an objection notification against the tax claim, requesting the Municipality to reduce the amount, due to absence of legal criteria. On 15 June 1999, the Center applied for a tax reduction, but the Conciliation Court Judge rejected this. The Center's lawyer held negotiations with the Arnona Tax Department concerning the possibility of obtaining a tax reduction. These negotiations resulted in obtaining 54,958-shekels tax reduction, without the Municipality attorney's fees. On 30 September 1999, JCSER submitted a petition to the Central Court and on 26 January 2000, a court decision was issued, according to which the tax was reduced from 116,000 shekels to 35,000 shekels, including the attorney's fees, saving 81,000 shekels.
4. Amin Daoud Attallah
Employees from the Bailiff Office raided Mr. Attallah's house and confiscated electrical equipment, in addition to 1,000 shekels from his son under the pretext that he was requested to pay 4,500-shekels accumulated Arnona tax debts. Once JCSER was informed, the lawyer objected to the seizure of Mr. Attallah's properties. Following months of negotiations and legal follow-up, JCSER was able to obtain a court decision, declaring the seizure measures null and void. The amount of tax and the Municipality attorney's fees were reduced from 2,700 shekels to 1,000 shekels.
5. Amin Shqeirat
Amin Shqeirat was requested to pay 3,802-shekels Arnona residence tax. The Conciliation Court issued, through the case filed by the Jerusalem Municipality, a sentence against Amin Shqeirat, ordering the payment of 3,802-shekels Arnona tax debts and the confiscation of properties. Upon examining the file, JCSER discovered that Amin Shqeirat was not notified of the case and the court ruling and that the signature on the attendance notification was forged. In reaction to this, JCSER's lawyer objected to the ruling and the measures made against the client. Eventually, a final settlement was reached, according to which measures were revoked and the Arnona tax was reduced from 3,802 shekels to 1,250 shekels, saving 4,000 shekels, including the Municipality attorney's fees.
6. Iyad Mohammed Zuheir Hijazi
Iyad Mohammed Hijazi was requested to pay 11,974-shekels accumulated Arnona tax debts. Following numerous discussions with the Municipality's lawyer, JCSER was able to reach a settlement, according to which the amount of tax was reduced from 11,974 shekels to 8,100 shekels, to be paid in five monthly installments. The Municipality also agreed to transfer the Arnona tax from Mr. Hijaiz's name to the new tenant. A settlement was also reached with the Municipality's attorney, according to which Iyad Hijazi paid 1,500 shekels instead of 3,000 shekels, saving 5,374 shekels.
The case was registered at JCSER on 23 September 1999.
7. Ayman Abu Zayyad
Employees from the Bailiff Office raided Ayman Abu Zayyad's house and confiscated goods in accordance with a court decision issued on 2 October 1999. Mr. Abu Zayyad was not notified of the court session or the court ruling. His house was raided for the first time on 5 August 1999 and a second time on 15 August 1999 during which a television was confiscated under the pretext that he owed the Municipality 6,669-shekels accumulated Arnona tax debts. Following the intervention of the Center, JCSER's lawyer obtained a court decision on 2 September 1999 to temporarily stop the seizure measures. On 6 September 1999, a further court decision was obtained revoking the seizure decision itself, in addition to 1,500 shekels in lieu of the confiscated television. Seizure measures were revoked and an agreement was reached, according to which the Arnona tax would be paid in monthly installments, saving 2,000 shekels Municipality attorney's fees.
8. Jaber Rashed
Employees from the Bailiff Office raided Mr. Rashed's house and confiscated some of his electrical equipment claiming that he owed the Municipality 14,882-shekels Arnona residence tax, in addition to 2,232-shekels Municipality attorney's fees. On 24 December 1996, the Conciliation Court issued a sentence against Jaber Rashed, ordering the payment of 14,882-shekels accumulated Arnona tax debts. Upon examining the file, JCSER was able to prove that their client was not notified of the case or the court sentence. It also found out that the Municipality's attorney doubled his fees to 7,000 shekels.
In light of the illegal measures taken against Jaber Rashed, JCSER submitted an urgent request to the Specialized Court, requesting the revocation of the sentence and the annulment of the seizure measures carried out against Mr. Rashed's properties. A court session was held, during which a decision was issued, ordering the payment of the Arnona tax in 12 monthly installments and the payment of 1,800-shekels Municipality attorney's fees, instead of 7,000 shekels, a monthly payment of 300 shekels, saving 5,200 shekels.
9. Jamil Mohammed Naser
Jamil Naser was requested to pay 29,291-shekels Arnona residence tax after intentionally being accumulated by the Jerusalem Municipality for the years 1997 and 1998. Mr. Naser has been unemployed for the past ten years and has no source of income. On 11 August 1999, the Conciliation Court issued a court judgment against Jamil Naser, ordering the payment of 29,291-shekels Arnona tax debts, in addition to 2,500-shekels Arnona tax debts for the year 1999; otherwise his properties would be confiscated.
Mr. Naser approached JCSER on 6 October 1999 seeking legal assistance. JCSER submitted several memos objecting to the abusive and illegal measures taken against Jamil Naser. Following intensive negotiations and legal follow-up with the Municipality's Tax Department, JCSER was able to reach a settlement on 15 November 1999, according to which it obtained 70% tax reduction for the year 1999. Later, JCSER submitted an application to revoke the previous court judgment concerning the tax claims for the years 1997 and 1998. The case continues to be pursued with the Municipality.
10. Johnny Habash
Employees from the Bailiff Office raided Mr. Habash's house and confiscated some of his electrical equipment claiming that he owed the Municipality accumulated tax debts. They raided the house for a second time in an inhuman and illegal manner and confiscated the television set. Upon examining the file, JCSER found out that measures taken against their client were abusive and illegal, as no court decisions were issued in this regard. In reaction to this, JCSER's lawyer objected to the measures taken against Mr. Habash, and accordingly, the Director of the Bailiff Office ordered the cancellation of the seizure measures and the release of the television.
11. Abed Nassar Sandouka
The Conciliation Court issued a court decision against Abed Sandouka, ordering the seizure of his personal bank account and his properties. The decision also prohibited him from leaving the country claiming that he was requested to pay 30,000-shekels accumulated Arnona tax debts. JCSER's lawyer raised several objections to the measures taken against the client stating they were illegal and abusive. Following intensive negotiations and legal follow-up, the lawyer was able to reach a final settlement with the Municipality, according to which a monthly payment of 700 shekels would be made without interest. A court decision to cancel confiscation measures taken against the client was also obtained.
12. Hatem Maswadeh
Born in 1932, Hatem Maswadeh used to own a restaurant in East Jerusalem, but was forced to close it down because he was unable to pay taxes and due to the poor economic situation in the city. Mr. Maswadeh sent two memos to the Director of the Arnona Tax Department dated 1 July 1994 and 13 April 1995 to explain the reasons why the restaurant was closed down. However, his properties were confiscated several times and the Arnona tax continued to accumulate reaching 319,188 shekels. On 26 May 1999, Mr. Maswadeh approached JCSER to submit a complaint against the Jerusalem Municipality.
Upon examining the case, JCSER submitted memos to the Municipality objecting to the measures taken against their client. Later, JCSER's lawyer filed a case against the Municipality after which he was able to obtain a court decision to revoke seizure measures taken against the client. JCSER's lawyer also obtained a court decision, according to which a monthly payment of 250 shekels would be made, however, it will take the client many years to settle the debt.
13. Hafeth Issa Mousa AL-Muhalwes
This case was registered at JCSER on 8 August 2000. Hafeth Issa was requested to settle 4,185-shekels accumulated water debts, exceeding his financial abilities. Following intensive negotiations and legal follow-up, JCSER was able to reach a settlement with the Municipality, according to which the amount would be paid in monthly installments, and the interest reduced.
14. Hasan Marmash
In accordance with a court order issued through the case filed by the Jerusalem Municipality, employees from the Bailiff Office raided Mr. Marmash's house and confiscated the television set claiming that he was requested to pay 4,800-shekels Arnona residence tax. JCSER intervened and submitted legal objections, requesting the revocation of measures taken against their client. Following intensive negotiations with the Municipality's lawyer, JCSER was able to reach a final settlement, according to which measures were declared null and void. The Arnona tax was reduced from 4,800 shekels to 1,200 shekels, to be paid in four monthly installments in return for releasing the television set, thus saving 3,600 shekels.
15. Hanna Saleh Khalil
Employees from the Bailiff Office raided Hanna Khalil's house and confiscated goods, requesting the payment of 4,254-shekels accumulated Arnona tax debts, in addition to 1,000-shekels Municipality attorney's fees. Following its intervention, JCSER was able to reach a settlement with the Jerusalem Municipality, according to which seizure measures were revoked, and the attorney's fees were reduced to 600 shekels, saving 400 shekels.
16. Hussni Bassam Kilani
The Conciliation Court issued a sentence against Hussni Kilani, ordering the seizure of his properties claiming that he was requested to pay accumulated Arnona tax debts in the amount of 5,750 shekels. Employees from the Bailiff Office raided Mr. Kilani's house and confiscated goods without receiving any notifications to attend the court hearing or warnings from the Municipality concerning the tax claim. JCSER sent a memo to the Conciliation Court confirming that the client did not receive any notifications and that signature on the attendance notification was forged. Following intensive negotiations with municipal officials, JCSER's lawyer was able to reach a settlement, according to which the tax was reduced from 5,750 shekels to 2,260 shekels, making a 500-shekel first payment, and the remaining balance paid in monthly installments without interest, saving 3,500 shekels.
17. Hussni Sandouka
The Jerusalem Municipality filed a case against Hussni Sandouka at the Conciliation Court, requesting the payment of 6,117-shekels accumulated Arnona tax debts. The tax was imposed on the entire house, although his family only lives in a small part of the house. JCSER's lawyer submitted objection notifications, attached with documents and papers to prove that the client was not responsible for the entire house, requesting the revocation of the court decision for being illegal. Afterwards, the lawyer was able to obtain a new decision ordering the revocation of the previous decision, preceded by a settlement concerning the amounts that should be paid pertaining to the part of the house resided by Hussni Sandouka and his family.
18. Khaled Ahmad Mohammed Sukar
Born in 1961 in Jerusalem, Khaled Ahmad is married and a father of eight children. He works in a garage as a mechanic and receives a low income. Mr. Sukar was requested to pay 24,000-shekels Arnona tax debts, an amount that had been accumulated since 1980. Mr. Sukar did not receive prior notifications or warnings from the Municipality concerning the tax claim. JCSER's lawyer held intensive negotiations with the Municipality's Levy Department, after which he was able to reach a settlement. The Arnona tax was reduced from 24,000 shekels to 18,600 shekels.
The case was registered at JCSER on 20 February 2000.
19. Khalil Hasan Abu Sbitan
Khalil Abu Sbitan, 72, was born and is a permanent resident of the Arab neighborhood of At-Tur in East Jerusalem. Mr. Sbitan was requested to pay 2,883-shekels Arnona tax debts for the year 1999. He applied for a tax reduction, but to no avail. JCSER's lawyer submitted memos to the Municipality objecting to the tax claim and held negotiations with its attorney, after which he was able to obtain 80% tax rebate, paid in two monthly installments.
Khalil Abu Sbitan has been exposed to several confiscation measures by the Jerusalem Municipality, although he holds a West Bank ID card. The case was registered at JCSER on 18 April 1999.
20. Khalil Mustafa Falah
Since 1982, Khalil Falah has received over 16 confiscation orders by the Arnona Tax Department and the Bailiff Office under the pretext that he was requested to pay Arnona tax debts on properties that belonged to him and others that were not registered in his name. In the 80s and 90s, court rulings were issued against Khalil Falah, 77, requesting the payment of Arnona tax imposed on him illegally. On 26 January 1997, Mr. Falah was requested to pay high taxes on his house and a store that the Municipality claimed it belonged to him. He was also requested to pay taxes on an old house where his parents used to live before the Israeli occupation in 1967. The house was let to UNRWA (United Nations Relief Works Agency) in the name of his deceased father. Despite this being proved, the Bailiff Office and the Arnona Tax Department continued to raid Mr. Falah's house in accordance with court orders and he was forced to pay taxes on properties that belonged to him and others that did not. Over the past three years, Mr. Falah was exposed to several confiscation orders for not being able to pay the taxes. He was imprisoned and his properties and those of his children were confiscated. The Municipality continued to send Mr. Falah requests, most recently on 1 August 1999, for the sum of 134,940 shekels. The Arnona Tax Department filed a case against the client at the Specialized Court in Jerusalem. Upon examining the file, JCSER's lawyer discovered that measures taken against the client followed a similar pattern of other cases and were illegal and abusive. In reaction to this, the lawyer raised objections to these measures. The case continues to be pursued.
The case was registered at JCSER on 18 August 1999.
21. Zaki Jamil Natsheh
Zaki Natsheh was requested to pay 19,000-shekels accumulated Arnona tax debts for the years 1997, 1998 and 1999. Mr. Natsheh approached JCSER on 1 July 1999 seeking legal assistance. JCSER sent memos to the Municipality's lawyer in a bid to reduce the amount of tax requested. Following intensive negotiations and legal follow-up, JCSER was able to obtain 14,000-shekels tax rebate, paid in monthly installments as of 1 October 1999.
22. Zakia Bashir
Employees from the Bailiff Office raided Zakia Bashir's house and confiscated electrical equipment in payment of 3,185-shekels accumulated Arnona tax debts, in addition to Municipality attorney's fees. Ms. Bashir approached JCSER on 1 July 1999 seeking legal advice. JCSER's lawyer obtained a court decision, ordering the revocation of the confiscation measures, and on 5 October 1999, a final settlement was reached with the Municipality, according to which the tax claim was reduced from 3,185 shekels to 1,000 shekels.
23. Salem Abed Al-Rahman Al-Mttour
Salem Al-Mttour is a Palestinian Jerusalemite and a permanent resident of the neighborhood of Al-Issawiyya in East Jerusalem. Mr. Al-Mttour approached JCSER on 18 July 1999 in an effort to find a legal solution to a problem he encountered with the Jerusalem Municipality. The latter had been refusing to transfer the Arnona tax from his name on the property he occupied for six months (1/10/1997 - 30/3/1998) to the new tenant's name. The Municipality continued to issue taxes due in his name after the property had been registered in the name of the new tenant. JCSER's lawyer was able to cancel accumulated tax debts and to transfer the property from the client's name to the new tenant's name.
24. Salim Jamjoum
Salim Jamjoum was requested to pay 55,101-shekels accumulated Arnona tax debts that the Jerusalem Municipality claimed were for an abandoned shop owned by his father, Yasser Jamjoum. Employees from the Arnona Tax Department raided a shoe shop owned by Salim Jamjoum in Ar-Ram in Jerusalem and confiscated goods claiming that his father owned the shop in the Old City. Due to his father's total disability, the shop was closed down in 1982 and VAT records proved that the shop had been closed since then. It is illegal for the Municipality to impose tax on a deserted shop or demand the debt from relatives. JCSER's lawyer intervened and objected to the measures taken against Salim Jamjoum, requesting the Bailiff Office's administration to revoke the measures, because they were illegal and abusive. In response to this, the Procedures Court ordered the cancellation of the seizure measures in order to allow the Municipality to reply to the objection notification submitted by JCSER. Due to its failure to reply, JCSER's lawyer obtained a court decision to cancel measures and to release all goods, confirming the illegality of the request to pay taxes on behalf of his father.
25. Suliaman Mashahreh
Taxes had been imposed by mistake on a demolished house over two consecutive years in 1999 and 2000. Although cancelled in 1999, the error was repeated again in 2000. The Municipality took seizure measures against Mr. Mashahreh's personal bank account. JCSER's lawyer sent a memo to the Municipality against the tax error and the seizure of Mr. Mashahreh's personal bank account. He succeeded in canceling the Arnona tax for the year 2000 and in halting the seizure of his personal bank account.
The racial discrimination policy adopted by the Israeli government against Palestinian Jerusalemites is nothing but an attempt to encourage the expulsion of Palestinians from their homeland and to place them under a heavy financial burden by imposing and demanding unreasonable and incorrect amounts of taxes.
26. Samir Adnan Abdeen
Samir Abdeen was requested to pay 128,000-shekels Arnona tax debts after intentionally being accumulated by the Jerusalem Municipality for the years 1998 and 1999. Mr. Abdeen approached JCSER on 22 February 1999 seeking legal advice. JCSER's lawyer objected to the way in which taxes were accounted for and concluded that it was not based on legal criteria. Following intensive negotiations with the Municipality's lawyer and the Arnona Tax Department, a final settlement was reached on 28 March 1999, according to which the tax was reduced from 128,000 shekels to 103,000 shekels, to be paid in 24 monthly installments without interest.
27. Shihadeh Mustafa Idkeidek
Shihadeh Idkeidek was requested to pay 110,585-shekels accumulated Arnona tax debts imposed on a restaurant and an old property. In September 1998, the Jerusalem Municipality filed a case against Shihadeh Idkeidek, although he was in the process of reaching a settlement with the Municipality concerning the possibility of reducing the amount of tax. JCSER's lawyer intervened and objected to the tax claim imposed on the client in explicit violation of Israeli law. The lawyer conducted intensive negotiations with the Municipality's Financial Department and was able to reach a final settlement, according to which the tax was reduced from 110,585 shekels to 54,000 shekels, to be paid in 24 equal monthly installments without interest.
28. Salah Yousef Hasan Najib
Salah Najib was requested to pay 25,600-shekels accumulated Arnona tax debts. Mr. Najib was exposed to several confiscation orders by the Bailiff Office in accordance with court orders. Mr. Najib approached JCSER on 17 August 1999 seeking legal advice. JCSER's lawyer held intensive negotiations with the Municipality's lawyer and was able to reach a settlement, according to which the tax would be paid in monthly installments and confiscation measures were revoked.
29. Azzo Da'na
Azzo Da'na was requested by the Jerusalem Municipality to pay 84,000-shekels accumulated Arnona tax debts imposed on a grocery he rented during 1985-1993. Taxes continued to accumulate in Mr. Da'na's name, although the Arnona was transferred from his name to the new tenant's name. On 10 August 1998, employees from the Bailiff Office raided Mr. Da'na's house and confiscated the television set and he was informed that they would come back to confiscate the rest of his properties.
On 15 October 1998, JCSER's lawyer filed a case against the Municipality, complaining about the illegal and abusive measures taken against Mr. Da'na. In light of the case, JCSER's lawyer obtained a court decision dated 18 November 1998, ordering the release of the television set. The lawyer was also able to reach a settlement with the Municipality, according to which a monthly payment of 100 shekels would be made. However, the problem of the transfer of the Arnona to the new tenant's name has not been resolved. The Municipality, therefore, is responsible for the accumulation of taxes, especially as Mr. Da'na is experiencing difficult economic and psychological conditions.
30. Issam Omran Salim Farrah
Issam Salim Farrah is a Palestinian Jerusalemite and a permanent resident of Beit Hanina. The Conciliation Court issued, through the case filed by the Jerusalem Municipality, a sentence against Issam Farrah, requesting the payment of 4,357-shekels Arnona tax debts, 23,000-shekels Arnona tax debts on his mother's property in Beit Hanina, in addition to 700-shekels Municipality attorney's fees. Upon examining the file, JCSER's lawyer filed a case against the Municipality at the Conciliation Court to revoke the previous sentence and to cancel measures taken against Mr. Farrah. During the court sessions, the Municipality's Assessment Department admitted that the tax error was caused by confusion between Mr. Farrah's shop and his mother's house in Beit Hanina. In light of the department's admission of the tax error, the lawyer was able to obtain a court decision to revoke the measures, thus forcing the Municipality to refund Mr. Farrah part of the money caused by the tax overlapping.
The case was registered at JCSER on 7 June 1998.
31. Ala' Omar Al-Joulani
Ala' Al-Joulani is a Palestinian Jerusalemite. The Israeli Conciliation Court issued a sentence, through the case filed by the Jerusalem Municipality, against Ala' Omar Al-Joulani, requesting the payment of 81,000-shekels Arnona tax debts and water fees on his shop. Mr. Al-Joulani was not notified of the court order. Employees from the Bailiff Office raided Mr. Al-Joulani's house, confiscated electrical goods and forced him to pay the court fees.
Upon examining the case, JCSER's lawyer discovered that Ala' Al-Joulani had repeatedly objected to the tax assessment, because his business was classified by the Municipality as commercial, not industrial. There are substantial differences between industrial and commercial classifications in the price of the square meter. In reaction to this, the lawyer submitted an objection notification to the Conciliation Court, but this was rejected, thus he was forced to appeal to the Central Court. The lawyer was able to prove the miscalculation of the tax and the illegality of the measures. The case filed by the Municipality was dismissed.
This case confirms that legal follow-up by JCSER has disclosed the deception of the Jerusalem Municipality and its attempts to impose exorbitant Arnona taxes on Palestinian citizens with the aim of forcing them out of their homeland. This case was registered at JCSER on 31 December 1998.
32. Omar Ibrahim Al-Assouli
Born in 1944, Omar Assouli is a Palestinian Jerusalemite and a permanent resident of the neighborhood of As-Salam. He is married and a father of two daughters aged four and seven. Mr. Al-Assouli works at the Jerusalem District Electricity Company, and he has been on unpaid sick leave since April 2000. The neighborhood of As-Salam is located between the borders of the Jerusalem Municipality and Al-Bireh Municipality, both of which do not provide adequate services to the neighborhood, which is exposed to floods and sewage water. Mr. Al-Assouli raised several objections to both municipalities, but to no avail. Without receiving notification to attend court, the Jerusalem Municipality obtained a sentence from the Conciliation Court against Omar Al-Assouli, ordering the confiscation of his properties.
JCSER's lawyer sent a memo objecting to the court decision issued against Omar Assouli and the failure of the Municipality to confirm decisively that his property is located within its municipal borders. The lawyer also objected to the way in which Mr. Assouli was forced to pay 1,000-shekels Municipality attorney's fees. In light of these objections, the lawyer was able to obtain a court decision, according to which a monthly payment of 400 shekels would be made over a 20-month period and the attorney's fees paid in five equal monthly payments.
This case was registered at JCSER on 1 March 1998.
33. Issa Aref Issa Kurdia
Born in 1934, Issa Aref Kurdia is a Palestinian Jerusalemite, who lives in the vicinity of Qalandia Airport. Mr. Kurdia was requested by the Jerusalem Municipality to pay 200,000-shekels accumulated Arnona tax debts claiming his ownership of businesses in Ar-Rashid Street in Jerusalem between 5/8/1987 and 31/12/1988. After examining the case, JCSER's lawyer raised objections to the tax claim, and on 18 September 2000, the Court approved its cancellation. Issa Kurdia is no longer responsible for the tax debts during the above-mentioned period.
This case confirms that the Jerusalem Municipality takes advantage of Arab citizens by imposing taxes that are not due, forcing them to refer to lawyers and courts enduring financial costs, with the aim of encouraging their expulsion from their homeland and their future capital. The case was registered at JCSER on 24 October 1999.
34. Ghazi Mohammed Al-Joulani
Ghazi Al-Joulani is a Palestinian Jerusalemite and a permanent resident of Kufr 'Aqab within the municipal boundaries of Jerusalem. The Conciliation Court issued, through the case filed by the Jerusalem Municipality, a sentence against Ghazi Al-Joulani, without receiving notification of the court session, requesting the payment of 36,500-shekels accumulated Arnona tax debts, in addition to 1,500-shekels Municipality attorney's fees. Mr. Al-Joulani approached JCSER on 27 November 1998 seeking legal assistance.
Upon examining the case, JCSER's lawyer submitted an application to the Central Court, requesting the revocation of measures taken against his client. Another application was submitted to appeal against the court decision, but it was rejected. JCSER's lawyer was forced to resort to the Israeli Supreme Court on 3 June 1999 to object to the Central Court's refusal to consider the appeal. The Supreme Court refused to discuss the case under the pretext that there was no need to interfere. The lawyer is still pursuing the case due to errors discovered in the actual area of the house and the date that the Arnona tax was imposed.
35. Ghazi Mohammed Shweiki
Ghazi Shweiki was requested to pay accumulated Arnona tax debts in the amount of 3,500 shekels. Employees from the Bailiff Office raided Mr. Shweiki's house, confiscated electrical goods and forced his spouse to pay 1,000 shekels in cash. Three days later, the employees returned and confiscated more electrical goods in payment of the tax claim. JCSER's lawyer intervened and held negotiations with the Municipality and its lawyer, both of whom agreed to reduce the amount of tax from 3,500 shekels to 2,000 shekels, to be paid in two equal monthly installments. Measures were revoked and the electrical goods released.
The case was registered at JCSER on 1 April 2000.
36. Farouq Al-Muthaffar
Farouq Muthaffar was requested to pay 122,000-shekels Arnona tax debts after intentionally being accumulated by the Jerusalem Municipality. Following the intervention of JCSER, the lawyer raised objections to the tax claim imposed on his client and the way in which he was requested to pay the tax. JCSER's lawyer held intensive negotiations with the Municipality's lawyer and the Arnona Tax Department and submitted applications to the Procedures Court to obtain a tax rebate. The lawyer was able to obtain a court decision, according to which a monthly payment of 200 shekels would be made through the Procedures Court. The Center is still pursuing the case in a bid to obtain a reasonable tax reduction.
37. Laila E'layyan
The Conciliation Court issued a court decision, through the case filed by the Jerusalem Municipality against Laila E'layyan, ordering the payment of 2,800-shekels Arnona residence tax, in addition to 1,500-shekels Municipality attorney's fees. Some of Ms. E'layyan's personal goods were confiscated, forcing her to pay the above amounts. After Ms. E'layyan approached JCSER, the lawyer requested the Conciliation Court to halt seizure measures taken against the client. In its final session, the lawyer was able to obtain a new court decision, ordering the revocation of the previous decision, the seizure measures and the reduction of the Municipality attorney's fees from 1,500 shekels to 500 shekels.
38. Mohammed Ahmad Sbitan
Mohammed Sbitan was requested to pay 4,000-shekels Arnona residence tax for the year 1999. The Jerusalem Municipality filed a case against Mohammed Sbitan at the Specialized Court, requesting the payment of 4,000-shekels Arnona tax or his properties would be confiscated. Mr. Sbitan approached JCSER on 22 April 1999 seeking legal advice. JCSER's lawyer intervened and raised objections to the tax claim and the illegal measures taken against his client. Following intensive negotiations and legal follow-up with the Arnona Tax Department, the lawyer was able to obtain 80% tax rebate. The case was dismissed and measures revoked as of 15 November 1999.
39. Mohammed Sha'ban Wazwaz
The Municipality's Property Seizure Department raided Mr. Wazwaz's house and confiscated goods by mistake from a property he used to reside in Dahiet Al-Barid, instead of his brother. After approaching JCSER, the lawyer filed a case against the Jerusalem Municipality on 1 March 1999. A court session was held on 16 November 1999, during which the Municipality admitted the mistake and expressed willingness to reach a settlement. Mohammed Wazwaz was compensated with 4,000 shekels on 28 December 1999 after a delay of 1½ years.
Hundreds of similar cases exist that have not been followed-up due to citizens' ignorance of Israeli laws. Some are forced to remain silent for fear of being harassed by the Municipality.
40. Mahmoud Mohammed Salamat
Born in 1948 in the Old City of Jerusalem, Mahmoud Salamat is married and a father of two children. He spent many years of his life in Israeli prisons. Mr. Salamat works for the health work committees to help the sick and injured. He was requested to pay accumulated Arnona tax debts in the amount of 48,000 shekels on three properties without receiving prior notifications or warnings from the Municipality, in addition to 3,000-shekels Municipality attorney's fees. The amount was a huge financial burden for him and he decided to approach JCSER on 4 October 1999 seeking legal assistance. The Center's lawyer intervened and submitted an objection notification to the Conciliation Court in Jerusalem. The case was discussed in several court sessions. Upon examining the case, the lawyer discovered a difference between the actual house resided by the client and that on which the tax was imposed. Following intensive negotiations and legal follow-up, the lawyer was able to reach a final settlement with the Municipality, according to which tax debts were reduced from 48,000 shekels to 11,000 shekels and the Municipality attorney's fees reduced from 3,000 shekels to 1,200 shekels, to be paid in monthly installments. Seizure measures taken against the client were declared null and void.
This case confirms the manipulative policy practiced by the Jerusalem Municipality against Palestinian Jerusalemites and its frequent attempts to take advantage of Arab citizens with the aim of forcing these citizens out of their homeland. Mahmoud Salamat, however, remains steadfast in his homeland refusing the policy of ethnic cleansing practiced by the Israeli government against the Palestinian people throughout the occupied territories.
41. Mustafa Abed Al-Qader
On 5 November 1997, the Conciliation Court in Jerusalem issued a sentence against Mustafa Abed Al-Qader, ordering the confiscation of his properties due to his failure to pay 6,707-shekels accumulated Arnona tax debts, in addition to 3,000-shekels Municipality attorney's fees. Upon examining the case, JCSER's lawyer found out that Mr. Abed Al-Qader was not notified of the case and the court session. In reaction to this, the lawyer submitted an urgent request, supported by evidence, to revoke the sentence and to stop measures taken against the client. In response to the request, the Conciliation Court Judge issued a decision, ordering the revocation of measures and the convening of a new session, thus forcing the Municipality to reduce the tax debts from 6,707 shekels to 4,707 shekels, saving 2,000 shekels.
42. Munir Ibrahim Bayoumi
The Conciliation Court in Jerusalem issued a sentence against Munir Bayoumi, ordering the seizure of his properties claiming that he owed the Jerusalem Municipality 1,500-shekels Arnona tax debts. JCSER intervened and submitted legal objection notifications, requesting the annulment of measures taken against the client who financially supports 12 family members. JCSER's lawyer was able to obtain the case file from the aforementioned Court. Upon examining the file, JCSER's lawyer realized that Mr. Bayoumi was not notified of the court session or the tax claim. In light of this, the lawyer submitted an urgent request to the Conciliation Court to cancel the seizure decision, after which he obtained a court decision. Measures were declared null and void.
43. Mousa Tayyem
This case explains that 722-shekels Arnona tax was imposed on a retail shop with a total area of 3 square meters and 9,150-shekels Arnona tax on another shop located in Al-Khwajat Market in the Old City with a total area of 23.8 square meters. The shops were closed down in 1967. Following numerous discussions with the director of the Municipality's Levy Department, the file was referred to the 'Olmert' Municipality. After four months of negotiations and legal follow-up, a final settlement was reached with the Municipality, according to which 50% of the original amount would be paid in six monthly payments. The balance was canceled in accordance with a settlement reached between the client and the Municipality.
The Jerusalem Municipality imposes high taxes on shops located in Al-Khawajat Market closed down since 1967, without taking into consideration the difficult economic situation in the city.
44. Mousa Ahmad Ibrahim Ma'touq
Born in 1935, Mousa Ma'touq is a Palestinian Jerusalemite, who lives in the vicinity of Qalandia Airport. He is unemployed and suffers from difficult health conditions. Mr. Ma'touq has undergone several surgical operations. Together with his father, he used to own a small nail factory in Qalandia, which was closed down in 1967.
Due to poor financial conditions, Mr. Ma'touq was unable to rent a house. Therefore, he turned the nail factory into a house with a total area of 63 square meters. In May 2000, he was able to live in the house after several years of renovation, which he started in 1985.
The Conciliation Court issued, through the case filed by the Jerusalem Municipality, a court ruling against Mr. Ma'touq, requesting the payment of 36,000-shekels accumulated Arnona tax debts. However, he was not notified of the court hearing. The amount was a huge financial burden for him and he decided to approach JCSER seeking legal assistance. JCSER studied the case and submitted an application to the Conciliation Court, demanding the cancellation of the court ruling issued against their client and the annulment of measures. On 29 April 1999, a court decision was issued, stating that it was not clear whether Mr. Ma'touq notified the Municipality of the closure of the nail factory, despite his repeated attempts to notify the Municipality of the incorrect Arnona tax claims and the closure of the shop.
JCSER appealed to the Central Court and explained the case. On 15 November 1999, a court decision was issued stating that the Municipality should examine carefully the possibility of canceling the Arnona tax imposed on Mr. Ma'touq's property. On 26 November 1999, the Municipality agreed to cancel the Arnona tax imposed on Mr. Ma'touq until 31 December 1999 on condition that he starts paying Arnona tax as of 2000.
45. Nayfeh Sam'an Ashrawi
Nayfeh Ashrawi was requested to pay accumulated Arnona tax debts for the years 1998, 1999 and 2000 on a property located in the neighborhood of As-Sharaf (currently a Jewish neighborhood) in the Old City demolished by an Israeli Company to build Jewish housing units. The Conciliation Court issued a sentence against Nayfeh Ashrawi, according to which seizure measures were taken against her properties and her personal bank account. On 17 November 1999, JCSER's lawyer filed a case against the Jerusalem Municipality to revoke the seizure measures taken against Nayfeh Ashrawi. Two days later, the measures were stopped. On 15 February 2000, a court session was held, during which the judge requested the Municipality to study the case. A few days later, the Municipality's lawyer contacted JCSER's lawyer explaining that the Municipality abandoned the case. Nayfeh Ashrawi was compensated with all financial loses incurred during the case.
46. Ni'meh Jaber Daoud
Born in 1922, Ni'meh Jaber Daoud is a Palestinian resident of the neighborhood of Sur Baher in East Jerusalem. Ms. Daoud receives widow and pension benefits from the National Insurance Institute. The Jerusalem Municipality filed a case against Ni'meh Daoud, requesting the payment of huge amounts of Arnona tax. Ms. Daoud approached JCSER on 6 April 1999 seeking legal advice. Upon studying the case, JCSER's lawyer discovered that taxes had been imposed on two properties, including a property she had moved out following her husband's death in 1967. In reaction to this, JCSER's lawyer submitted several memos objecting to the tax claim, without receiving notices or warnings from the Municipality, on a property Ms. Daoud had left in 1967. A court session was held in October 1999, during which the judge rejected the client's statements, claiming that the 'law of limitations' was not mentioned in the bill of defense submitted by JCSER's lawyer. The latter appealed against the court decision until he was able to cancel the tax debts and the Municipality attorney's fees. Ms. Daoud was much relieved at the decision after experiencing difficult psychological conditions, resulting from the policy of ethnic cleansing adopted against Palestinian Jerusalemites.
47. Hala Nabris
The Jerusalem Municipality turned down an application submitted by Hala Nabris to obtain a tax rebate for the year 1999, although she received 80% tax reduction for the year 1998. Ms. Nabris approached JCSER on 21 June 1999 seeking legal advice. JCSER's lawyer submitted a memo to the Municipality to investigate the reason for rejecting the application. The lawyer discovered that Ms. Nabris's file was referred to an investigation company to study her economic situation. In reaction to this, he sent a memo to the Municipality, demanding the return of the file in order to find out the findings of the investigation.
Hala Nabris was asked by the Municipality to submit an application to obtain a tax rebate for the year 2000; she obtained 60% reduction, but the 1999 application was disregarded. The Municipality was forced to go back on its decision and agreed to grant 80% tax reduction for the year 1999, saving 7,120 shekels of the original amount (8,900). JCSER's lawyer succeeded in canceling the measures taken against Hala Nabris and a settlement was reached to pay 800-shekels advocacy fees.
JCSER plays a key and important role in forcing the Municipality to withdraw its racist positions and to respond to Palestinians' demands, thus saving huge amounts of money amongst citizens seeking legal assistance.
48. Hisham Al-Hanini
Hisham Al-Hanini is a Palestinian Jerusalemite who used to own a shop in Al-Qattanin Market in the Old City. Mr. Al-Hanini was forced to close down the shop in 1974, because he was unable to pay high taxes. Employees from the Bailiff Office raided Mr. Al-Hanini's house and confiscated electrical goods, claiming that he owed the Jerusalem Municipality 67,000-shekels accumulated Arnona tax debts, without any consideration of his bad economic situation. Mr. Al-Hanini approached JCSER on 27 April 2000 seeking legal advice. Two months later, on 19 June 2000, JCSER's lawyer was able to obtain a court decision from the Conciliation Court, according to which a monthly payment of 1,000 shekels would be made over a 25-month period. Confiscated goods were released.
49. Wafiqa Aref Totanji
Wafiqa Aref Totanji, 64, is a Palestinian Jerusalemite and a permanent resident of Beit Hanina. Ms. Totanji had been exposed to several confiscation attempts by the Bailiff Office claiming that she was requested to pay 26,000-shekels accumulated Arnona tax debts, in addition to 12,000-shekels Municipality attorney's fees. Ms. Totanji approached the Center on 13 September 1999 seeking legal help. Upon examining the client's case, JCSER's lawyer discovered that taxes had been imposed on a business her husband used to own, although it was closed down following her husband's death in 1996 and was returned to the original owner. In reaction to this, JCSER's lawyer submitted an objection notification to the Bailiff Office, explaining that Ms. Totanji was not responsible for the business. Following numerous discussions and legal follow-up, the lawyer was able to reduce Municipality attorney's fees by 50%, to be paid in monthly installments, in addition to a monthly payment of 200 shekels for the Arnona tax.
This case demonstrates that Palestinian Jerusalemites are the Municipality's main target. Ms. Totanji suffered difficult psychological and economic consequences as a result of Israel's illegal polices in the city.
50. Walid Khaled Shahin
Walid Khaled Shahin was requested to pay 16,000-shekels accumulated Arnona tax debts on his shop located in the neighborhood of Wadi Al-Joz in Jerusalem. Mr. Shahin approached JCSER on 20 June 2000 seeking legal advice. JCSER's lawyer sought to stop an attempt by the Bailiff Office to confiscate goods from Mr. Shahin's shop on condition that the two parties reach a settlement. Following numerous negotiations and legal follow-up, a final settlement was reached, according to which the tax claim was reduced from 16,000 shekels to 8,600 shekels, saving 7,400 shekels and seizure measures were revoked. Mr. Shahin has been exposed to several confiscation orders by the Bailiff Office.
51. Walid Abed Al-Jawad Natsheh
On 3 February 2000, the Conciliation Court issued, through the case filed by the Jerusalem Municipality, a sentence against Walid Natsheh, forcing him to pay 2,200-shekels Arnona tax debts, in addition to Municipality attorney's fees, without being notified of the court hearing or the sentence. Walid Natsheh, a Palestinian resident, approached JCSER on 15 March 2000 seeking legal assistance. Upon examining the client's case, JCSER's lawyer discovered that Walid Natsheh was not notified of the court hearing and that the signature on the attendance notification was forged. In reaction to this, the lawyer submitted an affidavit (written sworn statement), confirming that his client did not receive any invitation to attend the court and that he regularly paid his taxes. In light of this, JCSER's lawyer succeeded in canceling the Arnona tax and in reducing the Municipality attorney's fees, saving 1,700 shekels.
52. Yusra Ata Bahloul
Born in 1960, Yusra Bahloul is a permanent resident of Beit Hanina. She is married and a mother of four children. Ms. Bahloul secured herself a job to provide a living for her children. She is not entitled to allowances or benefits from the National Insurance Institute, as she is not a Jerusalem ID card holder. Employees from the Bailiff Office raided Ms. Bahloul's home and confiscated furniture, implementing a decision issued by the Local Affairs Court, requesting the payment of 5,400-shekels Arnona tax debts all at once. Ms. Bahloul resorted to JCSER seeking legal advice. JCSER's lawyer intervened and submitted objection notifications to the Court and to the Municipality's Levy Department, after which he obtained a new court decision. According to the court decision, Yusra Bahloul could make a monthly payment of 100 shekels. JCSER's lawyer continued to pursue the case until he succeeded in canceling the entire amount.
53. Ya'coub Al-Mashni
In pursuance of the court judgment issued through the case filed by the Jerusalem Municipality, Ya'coub Mashni's properties were confiscated claiming that he was requested to pay 19,000-shekels accumulated Arnona tax debts. Mr. Al-Mashni was not notified of any court hearing or court ruling. JCSER's lawyer adopted the case and raised several objections to the court ruling, proving that the client did not receive any notification of the court hearing. The lawyer submitted urgent requests to cancel measures taken against Ya'coub Mashni until he succeeded in obtaining a court decision, according to which seizure measures were revoked and properties released.
54. Nidal Siam
This case was registered at JCSER on 9 August 1999. The Jerusalem Municipality turned down an application submitted by Nidal Siam to obtain a tax rebate for the years 1998 and 1999 on a property he rented in the neighborhood of Al-Issawiyya in East Jerusalem, due to owing the Municipality 4,000-shekels Arnona tax debts. Following its intervention, JCSER was able to obtain a high percentage of tax rebates for the years 1998, 1999 and 2000.