Real Estate Taxes Defined. For purposes of this Lease, “Real Estate Taxes” shall mean all real estate taxes and assessments, general or special, ordinary or extraordinary, foreseen or unforeseen, assessed, levied or imposed upon the Building or the Land, or assessed, levied or imposed upon the fixtures, machinery, equipment or systems in, upon or used in connection with the operation of the Building or the Land under the current or any future taxation or assessment system or modification of, supplement to, or substitute for such system. Except as otherwise specified below, Real Estate Taxes shall include all reasonable expenses (including, but not limited to, reasonable attorneys’ fees, disbursements and actual costs) incurred by Landlord in obtaining or attempting to obtain a reduction of such taxes, rates or assessments, including any legal fees and costs incurred in connection with contesting or appealing the amounts or the imposition of any Real Estate Taxes. In the event Real Estate Taxes (including special assessments) may be paid in installments, they may be paid in installments or in lump sum, at Landlord’s election (and in such event Real Estate Taxes shall include such installments and interest paid on the unpaid balance of the assessment, or the entirety thereof, as applicable). Landlord shall use its best efforts in good faith to effect an equitable proration of Real Estate Taxes and assessments on the Building and any other property owned by Landlord or an affiliate of Landlord. Landlord shall not recover more than one hundred percent (100%) of the Real Estate Taxes, assessments and insurance premiums actually incurred by Landlord. Real Estate Taxes shall not include any excess profits, excise taxes, income, gift, franchise, transfer, estate, inheritance or capital stock tax, succession taxes and transfer or recordation taxes or any other tax computed based on the net income or net profits of Landlord, or any gross receipts taxes, except to the extent any such taxes are in the nature of or are in substation or recharacterization or replacement of Real Estate Taxes, and any charge that is duplicative of, or expressly excluded from Operating Expenses, nor shall such term include any penalties for failure of Landlord to timely pay Real Estate Taxes.
Real Estate Taxes Defined. The term “Real Estate Taxes” means all taxes, rates, and assessments, general or special, levied or imposed with respect to the land, the Leased Premises, or the Improvements constructed thereon (including all taxes, rates and assessments, general or special, levied or imposed for school, public betterment and/or general or local Improvements). If the system of real estate taxation is altered or varied, and any new tax or levy is levied or imposed on said Leased Premises, or LESSOR, in substitution for or modification of Real Estate Taxes presently levied or imposed in the jurisdiction where the Leased Premises is located, then such new tax or levy shall be included within the term “Real Estate Taxes”.
Real Estate Taxes Defined. “Real Property Taxes” means (i) any and all forms of tax, assessment, license fee, excise, bond, levy, charge or imposition (collectively referred to herein as “Taxes”, general, special, ordinary or extraordinary, imposed, levied or assessed against the Building or any interest of Landlord or any mortgagee thereof in the same, by any authority or entity having the direct or indirect power to tax, including without limitation, any city, county, state or federal government, or any fire, school, redevelopment, agricultural, sanitary, street, lighting, security, drainage or other authority, political subdivision or improvement district thereof, (ii) any Tax in substitution, partially or totally, of any Taxes now or previously included within the definition of Real Property Taxes, including without limitation, those imposed, levied or assessed to increase tax increments to governmental agencies, or for services such as (but not limited to) fire protection, police protection, street, sidewalk and road maintenance, refuse removal or other governmental services previously provided without charge (or for a lesser charge) to property owners and/or occupants, (iii) any Taxes allocable to or measured by the area of the Building, the Premises or the Project or any Rent payable hereunder, including without limitation, any gross receipts tax or excise tax on the receipt of such Rent or upon the possession, leasing, operation, maintenance, repair, use or occupancy by Tenant or Landlord of the Premises, and (iv) any Taxes on the transfer or transaction directly or indirectly represented by this Lease, by any subleases or assignments hereunder, by any document to which Tenant is a party, creating or transferring (or reflecting the creation or transfer) of an interest or estate in the Building or in Landlord. Real Property Taxes shall not include any general franchise, income, estate or inheritance tax imposed on Landlord.
Real Estate Taxes Defined. The term “Real Estate Taxes” shall mean all real estate taxes and assessments, government levies, municipal taxes, county taxes and assessments (whether general or special, ordinary or extraordinary, unforeseen or foreseen), and gross receipts and rental taxes incurred in the use, occupancy, ownership, operation, leasing or possession of the Premises, which are or may be assessed, levied or imposed, less any credit or abatement applicable thereto, including all credits or discounts allowed for early payments, whether or not such early payment is actually made. Except as specifically provided under Section 3.2.2, Real Estate Taxes shall not include: (a) any municipal, state or federal net income or excess profits taxes assessed against Landlord, or any municipal, state or federal capital levy, estate, capital gain, succession, inheritance, transfer, mortgage, recording and other such taxes of Landlord, or corporation franchise taxes that are, or may be, imposed upon Landlord or any owner of the fee of the Premises or any revenue derived from the Premises (except that any gross receipts tax and any rental tax shall be considered Real Estate Taxes), (b) any correction of or supplement to any tax or assessment for any period prior to the Commencement Date, (c) penalties incurred as a result of Landlord’s failure, negligence, inability or unwillingness to make Real Estate Tax payments or to file any tax or informational returns when due (unless such penalties result solely from Tenant’s failure to make timely payment of Real Estate Taxes), or (d) water and sewer fees and utility charges required to be paid by Tenant pursuant to any other provisions of this Lease. In the event that any real estate taxes, special or extraordinary assessments and/or other governmental levies shall be payable, or shall be subject to conversion so that the same may be payable, in annual or other periodic installments, Landlord shall elect to pay the same in such installments over the longest period available, and there shall be included in Real Estate Taxes hereunder, with respect to each calendar year or other period in which such an installment shall be payable, only the amount of such installment (together with any interest charged by the taxing authority for the privilege of paying in installments).
Real Estate Taxes Defined. 3.4.3. Operating Expenses Defined. 3.4.4. Additional Rent Defined. 3.4.5.
Real Estate Taxes Defined. The term "Real Estate Taxes" shall mean all taxes, rates and assessments, general and special, levied or imposed with respect to the Building, including but not limited to those levied or imposed for school, public betterment, or general or local improvements. If the system of real estate taxation shall be altered or varied and any new tax or levy shall be levied or imposed on, or collected from, the Building and/or Landlord in substitution for the real estate based taxes presently levied or imposed on immovables in the District of Columbia, then any such new tax or levy shall be included within the term "Real Estate Taxes."
Real Estate Taxes Defined. The term "Real Estate Taxes" means all taxes, rates and assessments, general or special, levied or imposed with respect to the land, Project and improvements constructed thereon (including all taxes, rates and assessments, general or special, levied or imposed for school, public betterment and/or general or local improvements). The term "Real Estate Tax Year" means each successive twelve month period following and corresponding to the period or periods which may from time to time in the future be established by competent authority for the purposes of levying or imposing Real Estate Taxes. The Tenant shall pay in monthly installments 52.75% of the Real Estate Taxes that become due and payable during the calendar year that coincides with the period of occupancy.
Real Estate Taxes Defined. The term "Real Estate Taxes" shall mean all taxes, assessments (general and special) and other impositions or charges which may be taxed, charged, levied, assessed or imposed upon all or any portion of or in relation to the Project or any portion thereof, any leasehold estate in the Premises or measured by Rent from the Premises, including any increase caused by the transfer, sale or encumbrance of the Project or any portion thereof. "Real Estate Taxes" shall also include any form of assessment, levy, penalty, charge or tax (other than estate, inheritance, net income, or franchise taxe) imposed by any authority having a direct or indirect power to tax or charge, including, without limitation, any city, county, state federal or any improvement or other district, whether such tax is (1) determined by the value of the Project or the Rent or other sums payable under this Lease; (2) upon or with respect to any legal or equitable interest of Landlord in the Project or any part thereof; (3) upon this transaction or any document to which Tenant is a party creating a transfer in any interest in the Project, (4) in lieu of or as a direct substitute in whole or in part of or in addition to any Real Estate Taxes on the Project, (5) based on any parking spaces or parking facilities provided in the Project, or (6) in consideration for services, such as police protection, fire protection, street, sidewalk and roadway maintenance, refuse removal or other services that may be provided by any governmental or quasi-governmental agency from time to time which were formerly provided without charge or with less charge to property owners or occupants.
Real Estate Taxes Defined. The term “Real Estate Taxes” means all taxes, rates and assessments, general or special, levied or imposed with respect to the land, and improvements constructed thereon (including all taxes, rates and assessments, general or special, levied or imposed for school, public betterment and/or general or local improvements. The term “Base Real Estate Taxes” means the assessed value of said land, and improvements, multiplied by the then current rate, for the tax year during which this Lease commences. The term “Real Estate Tax Year” means each successive twelve (12) month period following and corresponding to the period in respect of which the Base Real Estate Taxes are established, irrespective of the period or periods which may from time to time in the future be established by competent authority for the purposes of levying or imposing Real Estate Taxes.
Real Estate Taxes Defined. Real Estate Taxes" means (i) any and all forms of tax, assessment, license fee, excise, bond, levy, charge or imposition (collectively referred to herein as "Taxes"), general, special, ordinary or extraordinary, imposed, levied or assessed against the Building, the Property or any portion(s) thereof by any authority or entity having the direct or indirect power to tax, including without limitation, any city, county, state or federal government, or any fire, school, redevelopment, agricultural, sanitary, street, lighting, security, drainage or other authority, political subdivision or improvement district thereof, (ii) any Tax in substitution partially or totally, of any Tax now or previously included within the definition of Real Estate Taxes, including without limitation, those imposed, levied or assessed to increase tax increments to governmental agencies, or for services such as (but not limited to) fire protection, police protection, street, sidewalk and road maintenance, refuse removal or other governmental services previously provided without charge (or for a lesser charge) to property owners and/or occupants, (iii) any taxes allocable to or measured by the area of the Building, the Property, or any portion(s) thereof, or any Rent payable hereunder, including without limitation, any gross income tax or excise tax on the receipt of such Rent or upon the possession, leasing, operation, maintenance, repair, use or occupancy by Tenant or Landlord of the Property if the same are assessed in lieu of Real Estate Taxes or property taxes as the same are currently determined, and (iv), any increase in Taxes in the event of a "change of ownership" (as that term is defined and interpreted in sections 61 et seq. of the California Revenue and Taxation Code and in sections 461 et seq. of the California Administrative Code and any amendments or successor statutes and regulations thereto). Real Estate Taxes shall not include any general franchise, net income, estate or inheritance tax imposed on Landlord.
