In order to be entitled to have tax exemption according to clause 69 within real estate taxation law, it requires a double check up. The first check refers to essential check regarding the existence of trusteeship as defined in clause 69(b).Hence, the tax authorities will check essential and factual manner the existence of such a trusteeship. The second is a procedural check up which deals with delivering the message according to clause 69(c) within the law instructions

  Newspaper article created in Hebrew and published in Globes on 18/05/2009.