Common use of Tenant to Pay Impositions Clause in Contracts

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises that accrue during the Term with respect thereto, whether such items were imposed or assessed (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premises) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was the only property of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (i) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (j) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable or accrue at any time during the Term. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 to the contrary, (i) “Impositions” shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunder.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises each Property Location that accrue during the Term with respect thereto(each, whether such items were imposed or assessedan “Imposition” and collectively, the “Impositions”): (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premisesany Property Location) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was Property Location (together with any other Property Locations owned by Landlord and subject to this Lease) were the only property properties of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any the Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (ih) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (ji) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable or accrue at any time during the Term. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 to the contrary, (i) “”Impositions” shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunder.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises that accrue during the Term with respect thereto, whether such items were imposed or assessed ("Impositions"): (a) real property taxes and assessmentsassessments with respect to the Premises or any portion thereof; (b) taxes on Tenant's personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenantproperty taxes; (c) occupancy and rent taxestaxes specifically assessed against the Premises and/or Tenant; (d) levieswater, water meter and sewer rents, rates and charges; (e) gross receipts, gross income, excise license and permit fees related to Tenant's use or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to occupancy of the Premises; (f) service charges, with respect to police protection, fire protection, street and highway maintenance, construction and lighting, sanitation and water supply, if any; (g) taxes imposed or levied upon, upon or assessed against the Premises, or Landlord as the owner of the Premises, to the extent such taxes are measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such the Premises was were the only property of Landlord; (fh) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate)intentionally omitted; (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (hj) payments in lieu of each of the foregoing, whether or not expressly so designated; (ik) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenantextent not caused by Landlord's negligent act or omission; and (jl) any and all other federal, state, county and municipal governmental and quasi-governmental levies, fees, rents, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which at any time during, prior to or after (but attributable to a period falling within) the Term are (1) assessed, levied, confirmed, imposed upon, or would grow or become due and payable out of or accrue at in respect of, or would be charged with respect to, Tenant's use and occupancy of the Premises or any time during document to which Tenant is a party creating or transferring an interest or estate in the TermPremises or this transaction, and/or (2) encumbrances or liens on Tenant's use and occupancy of (i) the Premises; (ii) any other appurtenances of the Premises; (iii) any personal property, equipment serving the Building or other facility used in the operation thereof; or (iv) the Base Rent or other Rent (or any portion thereof) payable by Tenant hereunder. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 the foregoing to the contrary, (i) “Impositions” Landlord may, if from time to time required by Landlord's mortgagee, reasonably estimate in advance the amounts Tenant shall include all owe for real property taxes and assessments which were assessed, levied for any full or imposed or which accrued prior to the Term if payable during partial calendar year of the Term. In such event, and Tenant shall promptly pay to Landlord's mortgagee 1/12th of such estimated amounts, on a monthly basis, on or before the first day of each calendar month. Tenant shall pay such items estimated amounts to Landlord's mortgagee at the time Tenant pays its monthly installments Base Rent to Landlord. Such estimate may be reasonably adjusted from time to time by Landlord. If Landlord shall have Tenant pay such taxes on a monthly basis in accordance with this paragraph, the following shall apply: (a) Within one hundred twenty (120) days after the end of each calendar year, or as and when they become due and payablesoon thereafter as practicable, Landlord shall provide a statement (the Statement") to Tenant showing: (1) the amount of actual taxes for such calendar year, (2) any amount paid by Tenant towards taxes during such calendar year on an estimated basis, and (ii3) any real property revised estimate of Tenant's obligations for taxes for the current calendar year. (b) If the Statement shows that Tenant's estimated payments were less than Tenant's actual obligations for taxes for such year, Tenant shall pay the difference. If the Statement shows an increase in Tenant's estimated payments for the current calendar year, Tenant shall pay the difference between the new and assessments former estimates, for the period from January 1 of the current calendar year through the month in which accrue during the Term but become payable Statement is sent. Tenant shall make such payments within thirty (30) days after Landlord sends the Statement. Tenant's obligations to make the foregoing payments shall survive the expiration or earlier termination of this Lease. (c) If the Statement shows that Tenant's estimated payments exceeded Tenant's actual obligations for taxes, Tenant shall receive a credit for the difference against payments of Impositions next due. If the Term shall continue have expired and no further Impositions shall be due, Tenant shall receive a refund of such difference, within thirty (30) days after Landlord sends the Statement. (d) Landlord reserves the right to reasonably change, from time to time, the manner or timing of the foregoing payments. In lieu of providing one Statement covering taxes, Landlord may provide separate statements, at the same or different times. No delay by Landlord in providing the Statement (or separate statements) shall be deemed a default by Landlord or a waiver of Landlord's right to require payment of Tenant’s obligation 's obligations for actual or responsibility to pay. If Tenant is not estimated taxes. (e) Any special assessments shall be paid over the maximum number of installments permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to and only those being assessed against the Premises during the Term must be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunderby Tenant.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises that accrue during the Term with respect thereto, whether such items were imposed or assessedthat (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premisesany Property Location) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was Property Location (together with any other Property Locations owned by Landlord and subject to this Lease) were the only property properties of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any the Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (ih) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (ji) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable or accrue at any time during the Term. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 to the contrary, (i) “”Impositions” shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunder.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises each Property Location that accrue during the Term with respect thereto(each, whether such items were imposed or assessedan “Imposition” and collectively, the “Impositions”): (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premisesany Property Location) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was Property Location (together with any other Property Locations owned by Landlord and subject to this Lease) were the only property properties of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any the Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (ih) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (ji) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable or accrue at any time during the Term. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 to the contrary, (i) “Impositions” shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunder.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises each Property Location that accrue during the Term with respect thereto(each, whether such items were imposed or assessedan “Imposition” and collectively, the “Impositions”): (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premisesany Property Location) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was Property Location (together with any other Property Locations owned by Landlord and subject to this Lease) were the only property properties of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any the Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (ih) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (ji) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable or accrue at any time during the Term. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Lawsby law, any Imposition may, may at the option of the taxpayer, taxpayer be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 to the contrary, (i) “”Impositions” shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunder.

Tenant to Pay Impositions. Tenant shall pay or cause to be paid, directly to the applicable taxing authority (except as otherwise expressly set forth in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, if any, to the extent that such items arise out of the use, ownership or operation of the Premises that accrue during the Term with respect thereto, whether such items were imposed or assessed ("Impositions"): (a) real property taxes and assessmentsassessments with respect to the Premises or any portion thereof; (b) taxes on Tenant's personal property, trade fixtures and improvements located on or relating to the Premises, whether belonging to Landlord or Tenantproperty taxes; (c) occupancy and rent taxestaxes specifically assessed against the Premises and/or Tenant; (d) levieswater, water meter and sewer rents, rates and charges; (e) gross receipts, gross income, excise license and permit fees related to Tenant's use or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to occupancy of the Premises; (f) service charges, with respect to police protection, fire protection, street and highway maintenance, construction and lighting, sanitation and water supply, if any; (g) taxes imposed or levied upon, upon or assessed against the Premises, or Landlord as the owner of the Premises, to the extent such taxes are measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such the Premises was were the only property of Landlord; (fh) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate)intentionally omitted; (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (hj) payments in lieu of each of the foregoing, whether or not expressly so designated; (ik) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenantextent not caused by Landlord's negligent act or omission; and (jl) any and all other federal, state, county and municipal governmental and quasi-governmental levies, fees, rents, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseen, of every kind and nature whatsoever, and any interest or costs with respect thereto, which at any time during, prior to or after (but attributable to a period falling within) the Term are (1) assessed, levied, confirmed, imposed upon, or would grow or become due and payable out of or accrue at in respect of, or would be charged with respect to, Tenant's use and occupancy of the Premises or any time during document to which Tenant is a party creating or transferring an interest or estate in the TermPremises or this transaction, and/or (2) encumbrances or liens on Tenant's use and occupancy of (i) the Premises; (ii) any other appurtenances of the Premises; (iii) any personal property, equipment serving the Building or other facility used in the operation thereof; or (iV) the Base Rent or other Rent (or any portion thereof) payable by Tenant hereunder. Each such Imposition, or installment thereof, during the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost; provided, however, that if, in accordance with Laws, any Imposition may, at the option of the taxpayer, be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”), Tenant may exercise the option to pay the same in such Installments and shall be responsible for the payment of such Installments only, provided that all such Installment payments relating to periods prior to the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, and provided further that, if such installments extend beyond the Term, Landlord shall have the option to pay all remaining installments relating to periods following the expiration of the Term. Notwithstanding anything contained in this Section 3.01 the foregoing to the contrary, (i) “Impositions” Landlord may, if from time to time required by Landlord's mortgagee, reasonably estimate in advance the amounts Tenant shall include all owe for real property taxes and assessments which were assessed, levied for any full or imposed or which accrued prior to the Term if payable during partial calendar year of the Term. In such event, and Tenant shall promptly pay to Landlord's mortgagee 1/12th of such estimated amounts, on a monthly basis, on or before the first day of each calendar month. Tenant shall pay such items estimated amounts to Landlord's mortgagee at the time Tenant pays its monthly installments Base Rent to Landlord. Such estimate may be reasonably adjusted from time to time by Landlord. If Landlord shall have Tenant pay such taxes on a monthly basis in accordance with this paragraph, the following shall apply: (a) Within one hundred twenty (120) days after the end of each calendar year, or as and when they become due and payablesoon thereafter as practicable, Landlord shall provide a statement (the Statement") to Tenant showing: (1) the amount of actual taxes for such calendar year, (2) any amount paid by Tenant towards taxes during such calendar year on an estimated basis, and (ii3) any real property revised estimate of Tenant's obligations for taxes for the current calendar year. (b) If the Statement shows that Tenant's estimated payments were less than Tenant's actual obligations for taxes for such year, Tenant shall pay the difference. If the Statement shows an increase in Tenant's estimated payments for the current calendar year, Tenant shall pay the difference between the new and assessments former estimates, for the period from January 1 of the current calendar year through the month in which accrue during the Term but become payable Statement is sent. Tenant shall make such payments within thirty (30) days after Landlord sends the Statement. Tenant's obligations to make the foregoing payments shall survive the expiration or earlier termination of this Lease. (c) If the Statement shows that Tenant's estimated payments exceeded Tenant's actual obligations for taxes, Tenant shall receive a credit for the difference against payments of Impositions next due. If the Term shall continue have expired and no further Impositions shall be due, Tenant shall receive a refund of such difference, within thirty (30) days after Landlord sends the Statement. (d) Landlord reserves the right to reasonably change, from time to time, the manner or timing of the foregoing payments. In lieu of providing one Statement covering taxes, Landlord may provide separate statements, at the same or different times. No delay by Landlord in providing the Statement (or separate statements) shall be deemed a default by Landlord or a waiver of Landlord's right to require payment of Tenant’s obligation 's obligations for actual or responsibility to pay. If Tenant is not estimated taxes. (e) Any special assessments shall be paid over the maximum number of installments permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to and only those being assessed against the Premises during the Term must be paid to Landlord together with its payments of Base Rent and any other Rent payable hereunderby Tenant.

Tenant to Pay Impositions. Tenant shall pay covenants and agrees to pay, before any fine, penalty, or cause to cost may be paidadded thereto for the non-payment thereof: all real estate taxes, directly to the applicable taxing authority assessments (except as otherwise expressly set forth whether general or special), water and sewer rates and charges, development, impact and concurrency fees, hook-up and tap-in this Section 3.01 and in Section 30.01 hereof) in a timely manner and as hereinafter provided, all of the following items, fees (if any), to the extent that such items arise out of the use, ownership or operation of the Premises that accrue during the Term with respect thereto, whether such items were imposed or assessed (a) real property taxes and assessments; (b) taxes on personal property, trade fixtures and improvements located on or all other charges relating to the Premises, whether belonging to Landlord or Tenant; (c) occupancy and rent taxes; (d) levies; (e) gross receipts, gross income, excise or similar taxes (i.e., taxes customarily based upon gross income or receipts which fail to take into account deductions relating to the Premises) imposed or levied upon, assessed against or measured by Base Rent or any portion thereof or other Rent payable hereunder, but only to the extent that such taxes would be payable if such Premises was the only property of Landlord; (f) all excise, franchise, privilege, license, sales, value added, use and similar taxes imposed upon any Rent or other monies owed hereunder, or upon the leasehold estate of either party (other than, transfers, sales or similar taxes imposed in connection with a direct or indirect transfer of Landlord’s leasehold estate); (g) all transfer, documentary, excise, stamp, recording conveyance or similar taxes with respect to Tenant’s assignment or transfer of this Lease, or Tenant’s sublet of any portion of the Premises; (h) payments in lieu of each of the foregoing, whether or not expressly so designated; (i) fines, penalties and other similar or like governmental charges applicable to any of the foregoing and any interest or costs with respect thereto solely attributable to the acts of Tenant; and (j) any and all other federal, state, county and municipal governmental and quasi-governmental levies, assessments or taxes and charges, general and special, ordinary and extraordinary, foreseen and unforeseenunforeseen as well as foreseen, of every any kind and nature whatsoever, and any interest or costs with respect thereto, which are due and payable assessed, levied, confirmed, imposed, charged, or accrue at any time become a lien upon the Premises during the Term. Each such Imposition, or installment thereof, during term of this Lease (the Term shall be paid before the last day the same may be paid without fine, penalty, interest or additional cost"Impositions"); provided, however, that if, in accordance with Lawsby law, any Imposition may, such Impositions may at the option of the taxpayer, payer be paid in installments (whether or not interest shall accrue on the unpaid balance of such Imposition) (“Installments”)installments, Tenant may exercise the option to pay the same in installments and may pay only such Installments installments as may become due (or relating to any period) during the term of this Lease as the same respectively become due and shall be responsible for the payment of such Installments only, before they become delinquent; and provided that all such Installment payments relating any Impositions which do not result from Tenant's use of the Premises, are not otherwise caused by Tenant and relate to periods a fiscal period of the taxing authority, a part of which period is included within the term of this Lease and a part of which is included in a period of time prior to or after the expiration of the Term are required to be made prior to the Expiration Date or early termination of this Lease, shall be allocated and provided further that, if such installments extend beyond prorated between Tenant and Landlord as of the Term, Landlord shall have the option to pay all remaining installments relating to periods following the commencement and expiration of the Term. Notwithstanding anything contained in term of this Section 3.01 to the contrary, (i) “Impositions” Lease and shall include all real property taxes and assessments which were assessed, levied or imposed or which accrued prior to the Term if payable during the Term, and Tenant shall promptly pay such items as and when they become due and payable, and (ii) any real property taxes and assessments which accrue during the Term but become payable after the Term shall continue to be Tenant’s obligation or responsibility to pay. If Tenant is not permitted by applicable laws to pay any Imposition directly to the taxing authority, Tenant shall pay or cause such Imposition to be paid to Landlord together with its payments by Tenant within five (5) days after request therefor. Tenant shall provide to Landlord official receipts or other evidence satisfactory to Landlord evidencing the payment of Base Rent and any other Rent payable hereunderall Impositions for which Tenant is liable pursuant to this Lease.