Law1961The binding text is the one the official gazette published, listed under the publications.
Section 28 of חוק מס רכוש וקרן פיצויים, תשכ״א–1961, חובת הנמקה.
This section is in פרק ששי: ערעורים
28. חובת הנמקה
תיקון: תשמ״א
הטוען כי שומה שנעשתה היא מוגזמת, חייב לנמק את טענתו.
The text on this page is adapted from the entry חוק מס רכוש וקרן פיצויים, תשכ״א–1961 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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