From time to time, various assessees have raised various requests for offsetting betterment, on the grounds that the costs they have to bear affect the value of the land. A typical requests is offsetting the cost of participating in the installation of parking spaces in a public parking lot.
https://www.goldfarb.com/pdf2/פסד אורלי בורנשטיין – קיזוז מההשבחה בגין תשלום לקרן חניה.pdf
