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Ruling: Regarding pl’s authority to start taxing def, Halacha recognizes the public’s broad taxation rights (see Shut Harashba VII:340), and, historically, we rarely find beit din intervening. Since there are no claims that pl acted arbitrarily or discriminated, just def’s claim that he viewed the decision as unfair, we find no basis to second guess the democratic, legal decision. The claim that pl acted insensitively in carrying out the decision is not relevant in adjudication.
Regarding the public’s right to extract payment at hotza’ah lapoal without proper adjudication, the dayanim differed. One dayan invoked the Rama’s (Choshen Mishpat 4:1) ruling that in a dispute between the community and an individual, the community is entitled to seize guarantees of payment before adjudication. The majority ruled that the reasons behind the Rama’s ruling are unique to the old system, where the community collected taxes to pay the king. In contrast, the taxation in question here is a more standard monetary claim, which should follow normal systems. However, all the dayanim agree that pl was required to continue the process of adjudication; def never rejected beit din but simply raised certain reservations. Therefore, the sum of hotza’ah lapoal expenses is to be reduced from the taxes due.
Finally, while a member of pl may have expressed willingness to forgive some of def’s obligation, def did not go through the process used to request reductions; an individual board member has no authority to waive funds owed.
P'ninat Mishpat (832)
Various Rabbis
451 - Responsibilty of a Mefakeiach for Contractors’ Flaws – part II
452 - Policy Change to Pay Settlement Tax
453 - Backing Out of a Rental for a Good Reason – part I
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Various Rabbis
Various Rabbis including those of of Yeshivat Bet El, such as Rabbi Chaim Katz, Rabbi Binyamin Bamberger and Rabbi Yitzchak Greenblat and others.

Moreshet Shaul Moreshet Shaul: A Crown and its Scepter – part II
Based on Siach Shaul, Pirkei Machshava V’Hadracha p. 294-5

P'ninat Mishpat P'ninat Mishpat: Did Any Furniture Go to the Buyer? – part I
based on ruling 84093 of the Eretz Hemdah-Gazit Rabbinical Courts

P'ninat Mishpat P'ninat Mishpat: Smoking Rights in a Rental? – part I
based on ruling 85076 of the Eretz Hemdah-Gazit Rabbinical Courts

P'ninat Mishpat P'ninat Mishpat: Smoking Rights in a Rental? – part II
based on ruling 85076 of the Eretz Hemdah-Gazit Rabbinical Courts
Lessons
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(based on ruling 85031 of the Eretz Hemdah-Gazit Rabbinical Courts)
(based on ruling 85031 of the Eretz Hemdah-Gazit Rabbinical Courts)

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(based on ruling 83037.1 of the Eretz Hemdah-Gazit Rabbinical Courts)
(based on ruling 83037.1 of the Eretz Hemdah-Gazit Rabbinical Courts)

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Based on Siach Shaul, Pirkei Machshava V’Hadracha p. 263 (address at the cornerstone laying for the Yeshiva Chakla’it in Kfar Haroeh – 1938)
Based on Siach Shaul, Pirkei Machshava V’Hadracha p. 263 (address at the cornerstone laying for the Yeshiva Chakla’it in Kfar Haroeh – 1938)

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