Common use of Taxes Defined Clause in Contracts

Taxes Defined. Taxes" shall mean all federal, state, county, or local governmental or municipal taxes, fees, charges or other impositions of every kind and nature, whether general, special, ordinary or extraordinary (including, without limitation, real estate taxes, general and special assessments, transit taxes, leasehold taxes or taxes based upon the receipt of rent, including gross receipts or sales taxes applicable to the receipt of rent, unless required to be paid by Tenant, personal property taxes imposed upon the fixtures, machinery, equipment, apparatus, systems and equipment, appurtenances, furniture and other personal property used in connection with the Office Area, or any portion thereof) payable in a calendar year in connection with the ownership, leasing and operation of the Office Area owned by Landlord without regard to the year for which such Taxes were assessed or imposed. Taxes shall include the cost (including reasonable attorneys' and consultants' fees) incurred in attempting to protest, reduce or minimize Taxes and the amount of any tax adjustment payment to the Retail Owner under the Declaration. Notwithstanding the foregoing, there shall be excluded from Taxes all excess profits taxes, franchise taxes, gift taxes, capital stock taxes, inheritance and succession taxes, estate taxes, federal and state income taxes, and other taxes to the extent applicable to Landlord's net income (as opposed to rents, receipts or income attributable to operations at the Center) unless such taxes are imposed in lieu of Taxes as otherwise defined above, any items included as Expenses, and any Tenant Taxes. As used herein, "Tenant Taxes" means all taxes, charges or other governmental impositions assessed against or levied upon Tenant's Property located in the Premises, and any Tenant improvements that are considered personal property by the applicable Governmental Authorities, and any rent tax or sales tax, service tax, transfer tax or value added tax, or any other applicable tax on Rent or services provided herein or otherwise respecting this Lease.

Taxes Defined. Taxes," for purposes hereof, shall mean include all amounts for federal, state, county, or local governmental governmental, special district, improvement district, municipal or municipal other political subdivision taxes, fees, levies, assessments, charges or other impositions of every kind and naturenature in connection with the ownership, leasing and operation of the Premises, whether foreseen or unforeseen, general, special, ordinary or extraordinary (including, without limitation, including real estate and ad valorem taxes, general and special assessments, interest on special assessments paid in installments, transit taxes, leasehold taxes water and sewer rents, license and business license fees, use or occupancy taxes, taxes based upon the receipt of rent, rent including gross receipts or sales taxes applicable to the receipt of rent, unless required to be paid by Tenantrent or service or value added taxes, personal property taxes, and taxes imposed upon or charges for fire protection, streets, sidewalks, road maintenance, refuse or other services). If the fixtures, machinery, equipment, apparatus, systems and equipment, appurtenances, furniture and other personal property used in connection with method of taxation of real estate prevailing at the Office Areatime of execution hereof shall be, or has been, altered so as to cause the whole or any part of the Taxes now, hereafter or heretofore levied, assessed or imposed on real estate to be levied, assessed or imposed on Landlord, wholly or partially, as a capital stock levy or otherwise, or on or measured by the rents, income or gross receipts received therefrom, then such new or altered taxes attributable to the Premises shall be included within the term "Taxes," except that the same shall not include any portion thereof) payable of such tax attributable to other income of Landlord not relating to the Premises. Tenant shall pay increased Taxes whether Taxes are increased as a result of increases in a calendar year in connection with the ownership, leasing and operation assessment or valuation of the Office Area owned Premises (whether based on a sale, change in ownership or refinancing of the Premises or otherwise), increase in tax rates, reduction or elimination of any rollbacks or other deductions available under current law, scheduled reductions of any tax abatement, as a result of the elimination, invalidity or withdrawal of any tax abatement, or for any other cause whatsoever. If Taxes are reduced by, or credited with, any abatement or exemption issued by a taxing authority to help finance or reimburse Landlord for costs incurred to comply with Laws or otherwise, Taxes hereunder shall be computed without regard to the year for which such Taxes were assessed abatement or imposed. Taxes shall include the cost exemption (including reasonable attorneys' and consultants' fees) Tenant hereby acknowledging that Landlord, having incurred in attempting such costs, is solely entitled to protest, reduce such abatement or minimize Taxes and the amount of any tax adjustment payment to the Retail Owner under the Declarationexemption). Notwithstanding the foregoing, there shall be excluded from Taxes all excess profits taxes, franchise taxes, gift taxes, capital stock taxes, inheritance and succession taxes, estate taxes, federal and state income taxes, and other taxes to the extent applicable to Landlord's general or net income (as opposed to rents, receipts or income attributable to operations at the Center) unless such taxes are imposed in lieu of Taxes as otherwise defined above, any items included as Expenses, and any Tenant Taxes. As used herein, "Tenant Taxes" means all taxes, charges or other governmental impositions assessed against or levied upon Tenant's Property located in the Premises, and any Tenant improvements that are considered personal property by the applicable Governmental Authorities, and any rent tax or sales tax, service tax, transfer tax or value added tax, or any other applicable tax on Rent or services provided herein or otherwise respecting this Lease).

Taxes Defined. “Taxes" ” shall mean mean: (1) all federalreal estate taxes and other assessments on the Building and/or Property, stateincluding, countybut not limited to, assessments for special improvement districts and building improvement districts, taxes and assessments levied in substitution or local governmental supplementation in whole or municipal taxesin part of any such taxes and assessments and the Property’s share of any real estate taxes and assessments under any reciprocal easement agreement, feescommon area agreement or similar agreement as to the Property; (2) all personal property taxes for property that is owned by Landlord and used in connection with the operation, charges or other impositions maintenance and repair of every kind the Property; and nature(3) all costs and fees incurred in connection with seeking reductions in any tax liabilities described in (1) and (2), whether general, special, ordinary or extraordinary (including, without limitation, any costs incurred by Landlord for compliance, review and appeal of tax liabilities. Without limitation, Taxes shall exclude (a) any item included in Expenses; (b) any net income tax, estate tax, gift tax, transfer tax, or inheritance tax; (c) any increased amounts of such taxes, assessments or imposts resulting from any agreement by Landlord with any governmental authority or unit setting a minimum assessed value for the Building or Land, or otherwise fixing the amount of Taxes payable with respect thereto, except as expressly provided under Section IV.F; and (d) any taxes, assessments or imposts constituting a lien against the Building or Land as of the Effective Date. In the case of Taxes, such as special assessments, where Landlord may elect to pay the entire amount of such assessments at one time or pay the same in installments, then (i) if Landlord elects to pay such amount in installments, “Taxes” shall include only the installment of such Tax due and payable in such year, with the installments due and payable in the year the Term commences or ends prorated on a daily basis, and Tenant shall only be responsible for such installments which are due and payable within the Term; or (ii) if Landlord elects to pay such assessments in a lump sum, then Tenant shall only be responsible to pay for that portion of such assessments that would have been allocable to the remainder of the Term had Landlord elected to pay such Taxes in installments under clause (i). For all other real estate taxes, general Taxes for that year shall, at Landlord’s election, include either the amount accrued, assessed or otherwise imposed for the year or the amount due and special assessmentspayable for that year, transit taxes, leasehold taxes or taxes based upon provided that Landlord’s election shall be applied consistently throughout the receipt of rent, including gross receipts or sales taxes applicable to the receipt of rent, unless required to be paid by Tenant, personal property taxes imposed upon the fixtures, machinery, equipment, apparatus, systems and equipment, appurtenances, furniture and other personal property used Term. If a change in connection with the Office Area, or Taxes is obtained for any portion thereof) payable in a calendar year in connection with the ownership, leasing and operation of the Office Area owned by Term, then Taxes for that year will be retroactively adjusted and Landlord without regard to shall provide Tenant with a credit, if any, based on the year for which such Taxes were assessed or imposed. Taxes shall include the cost (including reasonable attorneys' and consultants' fees) incurred in attempting to protest, reduce or minimize Taxes and the amount of any tax adjustment payment to the Retail Owner under the Declaration. Notwithstanding the foregoing, there shall be excluded from Taxes all excess profits taxes, franchise taxes, gift taxes, capital stock taxes, inheritance and succession taxes, estate taxes, federal and state income taxes, and other taxes to the extent applicable to Landlord's net income (as opposed to rents, receipts or income attributable to operations at the Center) unless such taxes are imposed in lieu of Taxes as otherwise defined above, any items included as Expenses, and any Tenant Taxes. As used herein, "Tenant Taxes" means all taxes, charges or other governmental impositions assessed against or levied upon Tenant's Property located in the Premises, and any Tenant improvements that are considered personal property by the applicable Governmental Authorities, and any rent tax or sales tax, service tax, transfer tax or value added tax, or any other applicable tax on Rent or services provided herein or otherwise respecting this Leaseadjustment.