Definition of Real Estate Taxes. The term “Real Estate Taxes” means any taxes, fees, charges, and assessments (including any payments to a business improvement district or similar entity) allocable to the Building, Land and Proportionate Share of the common areas of the Project, general and special, ordinary and extraordinary, foreseen or unforeseen, assessed, levied, or imposed on the Building, Land, and Proportionate Share of the common areas and Project, by any governmental authority. Except for the taxes, fees, charges, and assessments described in the next succeeding sentence, Real Estate Taxes do not include Landlord’s federal, state, or local income or inheritance, estate, trust, gift, franchise, mortgage, capital gains, or succession taxes. If at any time during the Term any governmental authority imposes a gross receipts tax or other tax, fee, charge, and/or assessment of any kind or nature on or against the Base Rent and/or Additional Rent payable under this Lease or otherwise received from the Building or Project, either in substitution of all or any part of the taxes, fees, charges, and assessments levied or assessed against the Building or Project, or in addition thereto, Tenant will pay promptly the entire amount of such gross receipts tax or other tax, fee, charge, or assessment payable on account of the Base Rent and/or Additional Rent (as Landlord reasonably determines) whether such gross receipts tax or other tax, fee, charge, or assessment is imposed nominally on Landlord or Tenant, such payment to be made either directly to the appropriate governmental authority (if such is required by such governmental authority) or indirectly, by payment as Additional Rent to Landlord, which will in turn promptly pay over amounts received by it pursuant to the foregoing provisions to such authority.
Definition of Real Estate Taxes. For purposes of this Lease, “real estate taxes” shall also include each of the following:
11.3.1 Any form of assessment, license fee, license tax, bond or improvement bond, business license tax, commercial rental tax, levy, charge, penalty, or tax, imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special district thereof, as against any legal or equitable interest of Landlord in the Premises or the real property of which the Premises constitute a part;
11.3.2 Any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included with the definition of real property tax. It is the intention of Tenant and Landlord that all such new and increased assessments, taxes, fees, levies and charges and all similar assessments, taxes, fees, levies and charges be included within the definition of real property tax for purposes of this Lease;
11.3.3 Any tax allocable to or measured by the area of the Premises or the rental payable hereunder, including without limitation, any excise tax levied by the State, any political subdivision thereof, city, or federal government, with respect to the receipt of such rental, or upon or with respect to the possession, leasing, operating, management, maintenance, alteration, repair, use of occupancy by Tenant of the Premises, or any portion thereof,
11.3.4 Any tax upon any transaction to which Tenant is a party, creating or transferring an interest or an estate in the Premises; and
11.3.5 Any tax, fee, levy, assessment or charge, or any increase therein: (i) imposed by reason of events occurring during the term of this Lease, including but not limited to, any reassessment of such property taxes caused by a change in the ownership of the Premises, and (ii) levied or assessed on machinery or equipment, if any, provided by Landlord to Tenant pursuant to this Lease.
11.3.6 “Real estate taxes” shall not include Landlord’s federal, state or city income, franchise, inheritance or estate taxes.
Definition of Real Estate Taxes. “Real Estate Taxes” shall mean all real estate taxes, assessments, water and sewer rents (except water meter charges and sewage charges based on usage) and other governmental impositions and charges of every kind and nature whatsoever, extraordinary as well as ordinary, general and special, foreseen and unforeseen, including those for public improvements or otherwise, which shall or may, during the Lease Term, be assessed against, levied or imposed upon, become a lien upon, or become due and payable in connection with the ownership, use, occupancy or possession of the Shopping Center or any part thereof and any expenditure incurred by Landlord in the contest or protest of any Real Estate Tax or assessed valuation, when incurred. Real Estate Taxes shall not include any inheritance, estate, succession, transfer, gift, franchise, corporation, or income or profit tax that is or may be imposed upon Landlord; provided, however, that if, at any time after the date hereof, the methods of taxation shall be altered so that, in lieu of, or as a substitute for, or in addition to, the whole or any part of the taxes now levied, assessed or imposed on real estate as such, there shall be levied, assessed or imposed (i) a tax on the rents received from such real estate, or (ii) a license fee measured by the rents receivable by Landlord from the Shopping Center or any portion thereof, or (iii) a tax, license fee or other charge imposed upon Landlord which is otherwise measured by or based in whole or in part upon the Shopping Center or any portion thereof, or (iv) if an income or franchise tax is imposed upon Landlord in addition to the taxes now levied, assessed or imposed on real estate, then the same shall be included in the computation of Real Estate Taxes, provided the Shopping Center is the only property of Landlord subject to such tax or fee.
Definition of Real Estate Taxes. The term "
Definition of Real Estate Taxes. (a) Taxes and Assessments Included within the Definition of Real Estate Taxes. The term "Real Estate Taxes" as used herein shall include all real property taxes and assessments on the Premises, as well as all personal property taxes levied on property used in operation of the Premises whether or not now customary or within the contemplation of the parties to this Lease. Real Estate Taxes shall include, but not be limited to: (a) general and special assessments, license fees, commercial rental tax levy, gross receipts tax (other than inheritance or estate taxes), fees or assessments for transit, housing, police, fire, or other governmental services imposed by any authority having the direct or indirect power to tax against any legal or equitable interest of Landlord in the Premises, against the Landlord's right to rent or other income therefrom or against the Landlord's business of leasing the Premises; (b) any tax, fee or charge with regard to the possession, leasing, transfer of interest, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises; (c) any tax imposed in substitution, partially or totally, for any tax previously included within the definition of Real Estate Taxes herein; or (d) any additional property tax or assessment, the nature of which may not have been previously included within the definition of Real Estate Taxes. The term "Real Estate Taxes" shall also include the cost to Landlord of contesting the amount, validity or applicability of any taxes or assessments mentioned in this Section 4.2 (except if such tax is excluded under Section 4.2(c) below). If, as a result of contesting any Real Estate Taxes or for any other reason, Landlord obtains a reduction in Real Estate Taxes, Tenant shall be entitled to the same reduction in the increase in Real Estate Taxes as Landlord receives.
Definition of Real Estate Taxes. The term “Real Estate Taxes” means any ad valorem real estate taxes imposed or levied against the Premises (or any Alterations thereto) for periods applicable to the Term. If any Real Estate Taxes may legally be paid in installments, Tenant may pay such Real Estate Taxes in installments; and in such event, Tenant shall be liable only for installments which accrue during the Term hereof. If at any time during the Term, a tax or excise on Rent, or the right to receive Rent, or other tax, however described, is levied or assessed against Landlord as a substitute in whole or in part for Real Estate Taxes theretofore payable by Tenant, Tenant shall pay and discharge such tax or excise on Rent or other tax before interest or penalties accrue, and the same shall be deemed to be Real Estate Taxes levied against the Premises.
Definition of Real Estate Taxes. (a) TAXES AND ASSESSMENTS INCLUDED WITHIN THE DEFINITION OF REAL ESTATE TAXES. The term "Real Estate Taxes" as used herein shall include all real property taxes and assessments on the Premises, as well as all personal property taxes levied on property used in operation of the Premises whether or not now customary or within the contemplation of the parties to this Lease. Real Estate Taxes shall include, but not be limited to: (a) general and special assessments, license fees, commercial rental tax levy, gross receipts tax (other than inheritance or estate taxes), fees or assessments for transit, housing, police, fire, or other governmental services imposed by any authority having the direct or indirect power to tax against any legal or equitable interest of Landlord in the Premises, against the Landlord's right to rent or other income therefrom or against the Landlord's business of leasing the Premises; (b) any tax, fee or charge with regard to the possession, leasing, transfer of interest, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises; (c) any tax imposed in substitution, partially or totally, for any tax previously included within the definition of Real Estate Taxes herein; or (d) any additional property tax or assessment, the nature of which may not have been previously included within the definition of Real Estate Taxes. The term "Real Estate Taxes" shall also include the cost to Landlord of contesting the amount, validity or applicability of any taxes or assessments mentioned in this Section 4.2 (except if such tax is excluded under Section 4.2(c) below). If, as a result of contesting any Real Estate Taxes or for any other reason, Landlord obtains a reduction in Real Estate Taxes, Tenant shall be entitled to the same reduction in the increase in Real Estate Taxes as Landlord receives.
Definition of Real Estate Taxes. As used herein, the term "Real Estate Taxes" shall mean all taxes and assessments, general or special, ordinary or extraordinary, foreseen or unforeseen, assessed, levied or imposed by any governmental authority upon the Complex and upon the fixtures, machinery, equipment or systems in, upon or used in connection with any of the foregoing, and the rental, revenue or receipts derived therefrom, under the current or any future taxation or assessment system or modification of, supplement to, or substitute for such system. Real Estate Taxes also shall include-special assessments which are in the nature of or in substitution for real estate taxes, including road improvement assessments, special use area assessments, school district assessment, vault space rentals and any business, professional and occupational license tax payable by Landlord in connection with the Building. If at any time the method of taxation prevailing on the date hereof shall be altered so that in lieu of, as a substitute for or in addition to the whole or any part of the taxes now levied or assessed, there shall be levied or assessed any of the following, then the same shall be included within the term "Real Estate Taxes" hereunder: a tax, assessment, levy fee or other charge (i) on or measured by the rents received from the Building or the Complex, (ii) measured by or based in whole or in part upon the Building or the Complex and imposed upon Landlord, or (iii) measured by the rent payable by Tenant under this Lease. Except to the extent provided in the preceding sentence, Real Estate Taxes shall not include any franchise, corporation, income or profit tax calculated upon the Landlord's net income. In no event shall any inheritance, estate, succession, transfer, gift tax, or capital levy be included in Real Estate Taxes. Further, for the purposes of this Article, Real Estate Taxes shall include the reasonable expenses (including attorneys' fees) incurred by Landlord in challenging or obtaining or attempting to obtain a reduction of such Real Estate Taxes, regardless of the outcome of such challenge. Notwithstanding the foregoing, Landlord shall have no obligation to challenge Real Estate Taxes unless requested by tenants in the Building representing fifty percent (50%) or more of the rentable space in the Building. If as a result of any such challenge, a tax refund is made to Landlord, then the amount of such refund less the expenses of the challenge shall be deducted from Real Estate Tax...
Definition of Real Estate Taxes. For the purposes of this Lease, the term “Real Estate Taxes” shall include any form of assessment (general or special), including, without limitation, ad valorem and non-ad valorem tax levied against the Demised Premises or other assessment or fee levied by any governmental or quasi-governmental authorities or having jurisdiction over the Demised Premises, license fee, license tax, business license fee, business license tax, commercial rental tax, levy, charge, penalty, tax or similar imposition, imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Landlord in the Demised Premises. Real Estate Taxes shall be deemed to include any tax, fee or charge on the operation and use of the Property imposed by the United States Environmental Protection Agency or any other federal, state or local governmental entity; any assessment, tax, fee, levy or charge, upon any document to which Tenant is a party, creating or transferring an interest or an estate in the Demised Premises; and any other charges, taxes and/or impositions now in existence or hereafter imposed by any governmental authority based upon the privilege of renting the Demised Premises or upon the amount of rent or income collected. Notwithstanding the foregoing, should there be any Real Estate Tax increase from the immediately preceding year as a result of a sale of the Demised Premises, Tenant shall only be obligated to pay such increase once every five (5)
Definition of Real Estate Taxes. As used herein, the term "Real Estate Taxes" shall mean all taxes and assessments, general or special, ordinary or extraordinary, foreseen or unforeseen, assessed, levied or imposed by any governmental authority upon the Complex and upon the fixtures, machinery, equipment or systems in, upon or used in connection with any of the foregoing, and the rental, revenue or receipts derived therefrom, under the current or any future taxation or assessment system or modification of, supplement to, or substitute for such system. Real Estate Taxes also shall include-special assessments which are in the nature of or in substitution for real estate taxes, including road improvement assessments, special use area assessments, school district assessment, vault space rentals and any business, professional and occupational license tax payable by Landlord in connection with the Building. If at any time the method of taxation prevailing on the date hereof shall be altered so that in lieu of, as a substitute for or in addition to the whole or any part of the taxes now levied or assessed, there shall be levied or assessed a tax of whatever nature, then the same shall be included as Real Estate Taxes hereunder. Further, for the purposes of this Article, Real Estate Taxes shall include the reasonable expenses (including attorneys' fees) incurred by Landlord in challenging or obtaining or attempting to obtain a reduction of such Real Estate Taxes, regardless of the outcome of such challenge. Notwithstanding the foregoing, Landlord shall have no obligation to challenge Real Estate Taxes. If as a result of any such challenge, a tax refund is made to Landlord, then the
