Are markets subject to tax on built real estate

Are markets subject to tax on built real estate? .. A fatwa in the State Council answers Dakahlia, for the tax on built real estate, and that the taxpayer for the period 2015 to 2018, is obligated to manage the market.
It was proven to the association that the governor of Dakahlia issued Resolution No. (438) of 2015 granting the commitment of the Mit Al-Amel Public Market Department of the local unit in Mit Al-Amel - Aga Center and City - to a citizen, for a period of three years from 2015 to 2018, based on the public bid that It was conducted at the General Court of Dakahlia Governorate, for an amount of 435 thousand pounds for one year. The brochure of the conditions of the public auction for renting the mentioned market included the following conditions: The person obligated to manage the market for the purpose for which it was prepared, which is the trading of sale and purchase deals for animals and livestock.
The obligor shall abide by the categories and the explained tariff, and he may not introduce an amendment to the new categories of any kind except with the approval of the authority granting the commitment in advance on this. Equal installments annually Every three months, the exploitation of the market is subject to the control of the administrative and health authorities, as well as the popular bodies and the health administration authorities.
Among the conditions, the obligor pays all taxes of all kinds due to the state, and these conditions stipulate that the nature of the legal relationship that governs the public administration of the Mit al-Amel market, which exists between the Dakahlia Governorate (the center and city of Aga) and the citizen is a relationship of granting a commitment to a public utility, and the administrative authority granted (Dakahlia Governorate) The commitment of the management of this market to the aforementioned Mr., to manage it for a period of three years in return for a specified amount of money to the entity granting the commitment, in return for his collecting fees from the beneficiaries of this market.
These fees have been specified in a disciplined manner, and it is not permissible to modify it by the obligor except with the approval of the administrative authority, and the administrative authority has retained the right to supervise the market. The administrative authority (Dakahlia Governorate) decided to manage this market indirectly, by granting the commitment of its management to a person Persons of the law, and therefore the land of this market, which has an area of ​​(17,026 square meters), and the buildings on it are subject - by virtue of necessity - to the tax on built real estate, and the person charged with paying this tax is the one who is obligated to manage the market.