Therefore, until the court will determine that the State of Israel provides security to the residents of Sderot, equal to the security being provided to the rest of Israel, specifically to the Tel Aviv metropolis, the plaintiffs will be exempted from paying taxes.

The plaintiffs demand a full refund starting from June 28, 2004, the first date that a rocket fire caused casualties in Sderot. According to the petition, from this date, the State of Israel was on notice that the rockets began to seriously endanger the lives of the Sderot residents and nevertheless refused to provide the appropriate military response to the terrorists

The lawsuit draws a connection between the historic obligation of a citizen to pay taxes to the government and the duty of the state to militarily defend the lives of the taxpaying citizens. According to the petition, the only reason for the citizens to keep paying taxes is that the state will provide the minimal needs, primarily, security for their lives.

Plaintiffs are represented by Shurat HaDin chairwoman, attorney Nitsana Darshan-Leitner.

Darshan-Leitner says: "The Government's decision to neglect the safety and rights of the residents of Sderot and it surrounding communities, because of any kind of political reason, is immoral and illegal. There is a contract between the citizens and the state. The citizens, Sderot residents included, agree to pay taxes believing their safety will be insured.

Therefore, if the State will not practice its part in this contract, Sderot residents see themselves as exempted from paying taxes".