Common use of Impositions Clause in Contracts

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.. -4-

Impositions. Collectively, all civil monetary penalties, fines and overpayments imposed by state and federal regulatory authorities, all taxes (including, without limitation, all capital stock and franchise taxes of Lessor, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Propertytaxes), assessments (including, without limitation, all assessments, charges and costs imposed under the Permitted Exceptions, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or and/or the business conducted thereon by Lessee Rent (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoeverother fees, including reassessment, costs and expenses which at any time prior to, during or in respect of the Term hereof may be charged, assessed or imposed on or in respect of or be a lien upon (a) Lessor or Lessor's interest in the Leased Property, (b) the Leased Property or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with with, the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Providedthereof; provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax stock, financial institutions or other tax) imposed on Lessor, or (2) any transfer, transfer or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any portion of the Leased Property or the proceeds thereof, or (4) except as expressly provided elsewhere in this Lease, any single business, gross receipts (other than a tax principal or interest on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to Encumbrance on the Leased Property, except to the extent that any tax, assessment, tax levy or charge which Lessee is obligated to pay pursuant to the first sentence of this definition and which is in effect at any time during the Term hereof is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (52) estateis levied, inheritanceassessed or imposed expressly in lieu thereof, gift taxes or documentary transfer taxesin which case Lessee shall pay.

Impositions. Collectively, all taxes (including, without limitation, all capital stock and franchise taxes of the Lessor, all ad valorem, sales and property, sales, use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Propertytaxes), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), waterground rents, water and sewer rents, water charges or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), transfer taxes and recordation taxes imposed as a result of the conveyance of the Land to the Lessor (and/or the conveyance of the Leased Property to the Lessee pursuant to the terms of this Lease), this Lease or any extensions hereof, and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of either or both of the Leased Property or and the business conducted thereon by Lessee Rent (including all interest and penalties thereon due to any failure in payment by the Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term hereof and thereafter until the Leased Property is surrendered to the Lessor as required by the terms of this Lease, may be assessed or imposed on or in respect of or be a lien Lien upon (aA) the Lessor or the Lessor's interest in the Leased Property, (bB) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (cC) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with with, the Leased Property or the leasing or use of the Leased Property or any part thereof by LesseeProperty. Provided, howeverNotwithstanding the foregoing, nothing contained in this Lease shall be construed to require the Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on Lessorthe Lessor or any other Person, except the Lessee or its successors, (2) any transfer, or net revenue tax of Lessorthe Lessor or any other Person, or except the Lessee and its successors, (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by the Lessor of any the Leased Property or the proceeds thereof, or (4) any single businesstax imposed with respect to any Fee Mortgage or any Fee Mortgagee, gross receipts (other than a tax 5) except as expressly provided elsewhere in this Lease, any principal or interest on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to Encumbrance on the Leased Property, or (56) estateany portion of assessments which are assessed during the Term of this Lease and amortized over a period which extends beyond the Term of this Lease provided the Lessee (and not the Lessor) shall be responsible for that portion of the amortized assessment due and owing during the Term and any and all finance charges and/or penalties which accrue as a result of amortizing any such assessments, inheritanceincluding, gift taxes without limitation, any finance charges and/or penalties (other than penalties which accrue as a result of late payment after the expiration of the Term of this Lease) which accrue after the expiration of the Term of this Lease; provided, however, the provisos set forth in clauses (1) and (2) of this sentence shall not be applicable to the extent that any tax, assessment, tax levy or documentary transfer taxescharge which the Lessee is obligated to pay pursuant to the first sentence of this definition and which is in effect at any time during the Term hereof is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (2) is levied, assessed or imposed expressly in lieu thereof. In computing the amount of any franchise tax or capital stock tax which may be or become an Imposition, the amount payable by the Lessee shall be equitably apportioned based upon all properties owned by the Lessor that are located within the particular jurisdiction subject to any such tax.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, bed taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any Personal Property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Without limiting the foregoing, the term "Imposition" shall include any sales tax on rents paid under this Lease or by residents of the Facility (including, but not limited to, rental receipts taxes), bed taxes, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the Commonwealth of Pennsylvania and any potential subdivision thereof relating to the Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) the following taxes and fees to the extent they relate to Lessor's business generally (as opposed to relating specifically to Lessor's ownership of the Facility, lease thereof to Lessee or income therefrom): any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ----------- ad valorem, sales and use, occupancy, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its Lessor or Lessee's business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefitsbenefit, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), fees and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to caused by any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in with respect of to the Term hereof may be assessed or imposed on or in with respect of to or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property Property, or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, on or in connection with the Leased Property Property, or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing Nothing contained in this Lease definition of Impositions shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on LessorLessor or any other person, or (2) any transfer, or net revenue tax of LessorLessor or any other person, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. CollectivelyCommencing on the Commencement Date, all Tenant shall pay as and when due each and every one of the following (collectively, the “Impositions”): (a) All real property taxes or payments in lieu thereof that are due with respect to the Premises or any portion thereof; (b) Taxes due or which may be due upon or with respect to the leasehold estate created by this Lease (including, without limitationbut not limited to, all ad valoremthe leasehold excise tax payable pursuant to RCW Ch. 82.29A, sales and use, single business, gross receipts, transaction privilege, rent as now in effect or similar taxes as the same relate to hereafter amended or are imposed upon Lessee or its business conducted upon the Leased Propertysuperseded), assessments or the Rent payable or paid by Tenant to Landlord, including any business and occupation taxes, but excluding any tax measured by the net income of Landlord; (including, without limitation, all c) All taxes imposed on or with respect to personal property and intangibles located in or used in connection with the Premises; (d) All assessments for public improvements or benefits, whether or not commenced or completed prior benefits which are assessed during the Term of this Lease with respect to the date hereof Premises, and whether or not to be completed within the Term)all similar assessments and charges; (e) All impact fees, water, sewer use fees or other rents similar fees, costs or charges imposed by any governmental authority based on Tenant’s use and/or development of the Premises; and (f) All other rents, rates and charges, excises, tax levies, license fees, permit fees, inspection fees (including, without limitation, license, permit, inspection, and other authorization fees and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lesseethereon), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed assessed, levied, confirmed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property Premises or any part thereof, or any rent therefrom or any estate, right, title right or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, of or activity conducted on, or in connection with on the Leased Property or the leasing or use of the Leased Property Premises or any part thereof by Lesseethereof. Provided, however, nothing contained in this Lease Landlord shall be construed promptly send to require Lessee to pay (1) Tenant any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed statements Landlord receives with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor payment of any Leased Property or of the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxesImpositions. Tenant shall provide proof of timely payment at Landlord’s request.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, bed taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any Personal Property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. ProvidedWithout limiting the foregoing, howeverthe term "Imposition" shall include any sales tax on rents paid under this Lease or by residents of the Facility (including, nothing but not limited to, rental receipts taxes), bed taxes, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Oklahoma and any potential subdivision thereof relating to the Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Nothing contained in this Lease shall be construed to require Lessee to pay (1) the following taxes and fees to the extent they relate to Lessor's business generally (as opposed to relating specifically to Lessor's ownership of the Facility, lease thereof to Lessee or income therefrom): any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition disposition, or financing operation, by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, gift taxes or documentary transfer taxes. In addition, Lessee shall not be required to pay any franchise, registration, or qualification tax or fee to the extent such tax or fee exceeds the minimum amount which would be imposed on Lessor if Lessor reported liabilities equal to at least eighty percent (80%) of Lessor's assets.

Impositions. Collectively, all taxes (including, without limitationwith respect to each Property, all ad valoremcivil monetary penalties, fines and overpayments imposed by state and federal regulatory authorities, all Real Estate Taxes, all state and local sales and useuse taxes, single business, gross receipts, transaction privilege, rent or similar taxes as taxes, all assessments, charges and costs imposed under the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments Permitted Exceptions (including, without limitation, all penalties, fines, damages, costs and expenses for any violation of or a default under any of the Permitted Exceptions), Massachusetts excise taxes, franchise taxes (including but not limited to taxes based on capital, net worth or assets), license, business entity, annual report, registration and statutory representation fees and other taxes imposed on any business entities, including limited partnerships, limited liability companies and other “pass through” entities, and any such items imposed on Lessor or Lessor’s Affiliates (including Lessor’s parent organizations), all assessments for utilities, public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term)ground rents, water, wastewater, sewer, sanitary sewer or other rents and charges, excises, tax levies, fees (including, without limitation, impact, development, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of such Property, the Leased Property or the business conducted thereon by Lessee Rent 4834-1440-2281v12 relating thereto (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoeverother reasonable, including reassessmentout-of-pocket fees, costs and expenses which at any time prior to, during or in respect of the Term may be charged, assessed or imposed on or in respect of or be a lien upon (a) Lessor or Lessor's ’s interest in the Leased such Property, (b) the Leased such Property or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased with, such Property or the leasing or use of the Leased such Property or any part thereof by Lesseethereof. Provided, howeverNotwithstanding any provision hereof to the contrary, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax a financial institutions or other tax) imposed on Lessor, including, but not limited to, any franchise tax or business entity tax (other than any components of such tax which constitute a franchise or capital tax), or (2) any transfer, branch profits taxes imposed by the United States or net revenue any similar tax imposed by any other jurisdiction in which Lessor is located; (3) any transfer tax of Lessor, or (34) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, thereof or (5) estateany interest, inheritanceadditions to tax or penalties in respect of the foregoing clauses (1) through (5) except as expressly provided elsewhere in this Lease, gift taxes any principal or documentary transfer taxesinterest on any Lien on any Property, except to the extent that any tax, assessment, tax levy or charge which Lessee is obligated to pay pursuant to the first sentence of this definition and which is in effect at any time during the Term is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (2) is levied, assessed or imposed expressly in lieu thereof, in which case the substitute tax, assessment, tax levy or charge shall be deemed to be an Imposition.

Impositions. Collectively, all All taxes (including, without limitation, all ad ----------- valorem, sales and (including those imposed on lease rentals), use, single business, gross receipts, transaction privilegevalue added, rent intangible transactions, privilege or license or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Propertytaxes), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be commenced or completed within the Termterm of this Mortgage), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee Trust Estate and/or any Rents (including all interest and penalties thereon due to any failure in payment by Lesseethereon), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term term hereof may be assessed or imposed on or in respect of or be a lien Lien upon (a) Lessor's interest the Mortgagor (including, without limitation, all income, franchise, single business or other taxes imposed on the Mortgagor for the privilege of doing business in the Leased Propertyjurisdiction in which the Trust Estate is located) or the Beneficiary arising as a result of or with respect to its capacity as the Beneficiary hereunder, (b) the Leased Property Trust Estate or any other collateral delivered or pledged by Mortgagor to the Beneficiary in connection with the Loan, or any part thereof, or any rent Rents therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property Trust Estate or the leasing or use of the Leased Property all or any part thereof by Lesseethereof. Provided, however, nothing Nothing contained in this Lease Mortgage shall be construed to require Lessee the Mortgagor to pay (1) any tax based tax, assessment, levy or charge imposed on income (the Beneficiary or any tax based on outstanding corporate shares Bank in the nature of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, incomea franchise, capital gainlevy, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes succession, income or documentary transfer taxesnet revenue tax.

Impositions. Collectively, all All Real Estate Taxes and other taxes (including, without limitation, including all ad valorem, sales and (including those imposed on lease rentals), use, single business, gross receipts, transaction privilegevalue added, rent intangible transaction, privilege or license or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Propertytaxes), payments in lieu of taxes, linkage payments, governmental assessments (including, without limitation, including all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be commenced or completed within the Loan Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Security Property or the business conducted thereon by Lessee Borrower (including all interest and penalties thereon due to any failure in payment by Lesseethereon), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Loan Term may be assessed or imposed on or in respect of or be a lien Lien upon (a) Lessor's interest Borrower (including all income, franchise, single business or other taxes imposed on Borrower for the privilege of doing business in the Leased Propertyjurisdiction in which the applicable Security Property is located), (b) this Agreement, any other Loan Documents, the Leased Property Environmental Indemnity Agreement, the Interest Rate Cap Agreement or the Collateral Assignment of Interest Rate Cap Agreement, or upon any rights, titles, liens or security interests created hereby or thereby or upon the Indebtedness or any part thereof, (c) the Security Property, or any other collateral delivered or pledged to Lender in connection with the Loan, or any part thereof, or any rent Rents therefrom or any estate, right, title or interest therein, or and (cd) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Security Property or the leasing or use of the Leased Property all or any part thereof by Lesseethereof. Provided, however, nothing contained in this Lease The term “Impositions” shall be construed to require Lessee to pay (1) not include any tax based income or franchise taxes imposed on income (or Lender and any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax single purpose or other tax) taxes imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to Lender for doing business in the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased jurisdiction in which the Real Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxesis located.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefitshereby further agrees, whether or not commenced the transactions contemplated by this Lease shall be consummated, to pay on or completed prior before the due date, directly to the date hereof appropriate federal, state, local or foreign taxing authority or other Governmental Authority (a “Taxing Authority”) or, if such payment is not allowed under Applicable Law, directly to (a) Lessor with sufficient prior notice and whether or not assistance in order for Lessor to be completed within timely make payment before the Termdue date), water(i) all taxes as shown on said returns and all taxes assessed, sewer billed or otherwise payable with respect to the Aircraft or any Collateral, any part of either thereof, or the transactions contemplated by the Transaction Documents; (ii) all license and/or registration or filing fees, assessments, governmental charges and sales, use, property, excise, privilege, value added, withholding and other taxes (including any related interest, charges or penalties) or other rents and chargescharges or fees now or hereafter imposed by any Taxing Authority, exciseson Lessor, tax leviesLessee, fees any Lessee Party or any other Person in possession of the Aircraft or any Collateral or any of either thereof, the Aircraft or any Collateral, or any part of any thereof, the Rent (includingor other amounts payable under the Transaction Documents), without limitationor the transactions contemplated by the Transaction Documents, licenseincluding any of the same imposed with respect to the landing, permitairport use, manufacturing, ordering, shipment, inspection, authorization and similar feespurchase, acceptance, rejection, ownership, delivery, installation, management, pooling, interchange, time sharing, leasing (pursuant to this Lease, any sublease, or otherwise), and all other governmental or public chargeschartering, in each case whether general or specialoperation, ordinary or extraordinarypossession, use, maintenance, repair, condition, removal, registration, de-registration, abandonment, repossession, storage, sale, return, or foreseen or unforeseen, of every character in respect other disposition of the Leased Property Aircraft or any part of any thereof, the business conducted thereon by Lessee Rent (including all interest and penalties thereon due to or other amounts under the Transaction Documents) or any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property Collateral or any part thereof, or any rent therefrom or interest in any estate, right, title or interest therein, or thereof; and (ciii) any occupancypenalties, operationcharges, use or possession ofinterest, or sales fromfines, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed additions to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax costs imposed with respect to any items referred to in sub-clauses (i) and (ii); the saleitems referred to in sub-clauses (i), exchange(ii), mortgaging and (iii) above being referred to herein collectively, as “Impositions”; except that “Impositions” shall expressly exclude, and Lessee shall have no such obligation in respect of, any of the same either (A) imposed against Lessor and imposed on or other disposition measured by the net income, capital or financing net worth of Lessor by the jurisdiction in which Lessor was incorporated or formed, or in which Lessor has its principal place of business or (B) arising from the gross negligence or willful misconduct of Lessor (unless imputed by Applicable Law). L▇▇▇▇▇ will indemnify Lessor from, and defend and hold Lessor harmless, on an after-tax basis against, any and all such Impositions. Any Impositions which are not paid when due and which are paid by Lessor of any Leased Property or the proceeds thereofshall, or (4) any single businessat L▇▇▇▇▇’s option, gross receipts (other than a tax on any rent received by Lessor become immediately due from Lessee), transaction, privilege, rent or similar taxes as the same relate Lessee to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, bed taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any Personal Property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Without limiting the foregoing, the term "Imposition" shall include any sales tax on rents paid under this Lease or by residents of the Facility (including, but not limited to, rental receipts taxes), bed taxes, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Ohio and any potential subdivision thereof relating to the Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) the following taxes and fees to the extent they relate to Lessor's business generally (as opposed to relating specifically to Lessor's ownership of the Facility, lease thereof to Lessee or income therefrom): any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.. Insurance Requirements. All terms of any insurance policy required by this Lease and all requirements of the issuer of any such policy. Land. As defined in ARTICLE I.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, school taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any personal property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. ProvidedWithout limiting the foregoing, howeverthe term "Imposition" shall include any sales tax on rent paid under this Lease, nothing tuition or other amounts received with respect to services provided at or by the Facility, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Minnesota and any potential subdivision thereof relating to the Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Nothing contained in this Lease shall be construed to require Lessee to pay (1) any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition disposition, or financing operation, by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, inheritance or gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, school taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any personal property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. ProvidedWithout limiting the foregoing, howeverthe term "Imposition" shall include any sales tax on rent paid under this Lease, nothing tuition or other amounts received with respect to services provided at or by the Facilities, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Arizona and any potential subdivision thereof relating to the Facilities or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Nothing contained in this Lease shall be construed to require Lessee to pay (1) any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition disposition, or financing operation, by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, inheritance or gift taxes or documentary transfer taxes.

Impositions. Collectively(a) The Company shall pay or cause to be paid, before any fine, penalty, interest or cost attaches thereto, all taxes taxes, assessments, water and sewer rates, utility charges and all other governmental or nongovernmental charges or levies now or hereafter assessed or levied against any part of the Mortgaged Property (including, without limitation, nongovernmental levies or assessments such as maintenance charges, owner association dues or charges or fees, levies or charges resulting from covenants, conditions and restrictions affecting the Mortgaged Property) or upon the lien or estate of the Administrative Agent therein (collectively, "Impositions"), as well as all ad valoremclaims for labor, sales materials or supplies that, if unpaid, might by law become a prior lien thereon, and usewithin ten days after request by the Administrative Agent will exhibit receipts showing payment of any of the foregoing; provided, single businesshowever, gross receiptsthat if by law any such Imposition may be paid in installments (whether or not interest shall accrue on the unpaid balance thereof), transaction privilege, rent or similar taxes the Company may pay the same in installments (together with accrued interest on the unpaid balance thereof) as the same relate to respectively become due, before any fine, penalty or are imposed upon Lessee or its business conducted upon the Leased Property), assessments cost attaches thereto. (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior b) Notwithstanding anything to the date hereof and whether or not to be completed within contrary contained in this Indenture, the Term)Company at its expense may contest by appropriate legal, water, sewer administrative or other rents proceedings conducted in good faith and chargeswith due diligence, excisesthe amount or validity or application, tax leviesin whole or in part, fees (includingof any Imposition or lien therefor or any claims of mechanics, without limitationmaterialmen, license, permit, inspection, authorization and similar fees)suppliers or Form of Mortgage vendors or lien thereof, and all may withhold payment of the same pending such proceedings if permitted by law, provided, that (i) if the amount being contested exceeds $500,000, the Company shall give the Administrative Agent prior notice of such intention to contest and/or withhold payment, (ii) in the case of any Impositions or lien therefor or any claims of mechanics, materialmen, suppliers or vendors or lien thereof, such proceedings shall suspend the collection thereof from the Mortgaged Property or the Company shall have posted such bonds or taken such other governmental action as may be necessary in order to effect such suspension, (iii) neither the Mortgaged Property nor any part thereof or public chargesinterest therein will be sold, forfeited or lost if the Company pays the amount or satisfies the condition being contested, and the Company would have the opportunity to do so in each case whether general the event of the Company's failure to prevail in the contest, (iv) neither the Administrative Agent, nor the Lenders shall, by virtue of such permitted contest, be exposed to any risk of any criminal liability or specialany civil liability for which the Company has not furnished additional security as provided in clause (v) below, ordinary and neither the Mortgaged Property nor any interest therein would be subject to the imposition of any lien for which the Company has not furnished additional security as provided in clause (v) below, as a result of the failure to comply with such law or extraordinaryof such proceeding and (v) if a Default shall have occurred and is continuing, or foreseen or unforeseen, of every character the Company shall have furnished to the Administrative Agent additional security in respect of the Leased Property claim being contested or the business conducted thereon by Lessee (including all interest and penalties thereon due loss or damage which may result from the Company's failure to any failure prevail in payment by Lessee), and all increases such contest in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term such amount as may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in reasonably requested by the Leased Property, (b) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxesAdministrative Agent.

Impositions. Collectively, all taxes, including capital stock, franchise and other state taxes of Lessor (includingand, without limitationif Lessor is not HCPI, all of HCPI as a result of its investment in Lessor), ad valorem, sales and sales, use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), taxes; assessments (including, without limitation, all including assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ; ground rents; water, sewer or and other rents utility levies and charges, excises, ; excise tax levies, ; fees (including, without limitation, including license, permit, inspection, authorization and similar fees), ; and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or Property, any Capital Additions and/or the business conducted thereon by Lessee (including Rent and all interest and penalties thereon due attributable to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, Lessee which at any time prior to, during or in respect of the Term hereof may be assessed or imposed on or in respect of or be a lien upon (ai) Lessor or Lessor's interest in the Leased PropertyProperty or any Capital Additions, (bii) the Leased Property Property, any Capital Additions or any part thereof, parts thereof or any rent therefrom or any estate, right, title or interest therein, or (ciii) any occupancy, operation, use or possession of, or sales from, from or activity conducted on, on or in connection with the Leased Property Property, any Capital Additions or the leasing or use of the Leased Property Property, any Capital Additions or any part thereof by Lessee. Providedparts thereof; provided, however, that nothing contained in this Lease shall be construed to require Lessee to pay (1a) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on LessorLessor or any other Person, or (2b) any transfer, or net revenue tax of LessorLessor or any other Person except Lessee and its successors, or (3c) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property Property, any Capital Additions or the proceeds thereof, or (4d) except as expressly provided elsewhere in this Lease, any single business, gross receipts (other than a tax principal or interest on any rent received by indebtedness on the Leased Property for which Lessor from Lesseeis the obligor, except to the extent that any tax, assessment, tax levy or charge, of the type described in any of clauses (a), transaction(b), privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, (c) or (5d) estateabove is levied, inheritanceassessed or imposed in lieu of or as or as a substitute for any tax, gift taxes assessment, levy or documentary transfer taxescharge which is otherwise included in this definition of an "Imposition."

Impositions. Collectivelycollectively, all taxes (including, without limitation, all capital stock and franchise taxes of AL Investors Development, ▇▇ ▇▇ Holdings, or any Facility Entity, all ad valorem, property, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Propertytaxes), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Termassessments levied by condominium associations), waterground rents, water and sewer or rents other rents and than normal utility charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public chargescharges imposed by Governmental Authorities, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee Facility (including all interest and penalties thereon due to any failure in payment by LesseeManager), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term of the Management Agreement may be assessed or imposed on or in respect of or be a lien Lien upon (a) Lessor's Facility Entities' interest in the Leased PropertyFacility, (b) the Leased Property or any part thereof, Facility or any rent or income therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with with, the Leased Property Facility or the leasing or use of the Leased Property or any part thereof by LesseeFacility. ProvidedNotwithstanding the foregoing, however, nothing contained in this Lease "Impositions" shall be construed to require Lessee to pay not include: (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on Lessorany Owners or Managers, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property a Facility or the proceeds thereof, or (43) any single business, gross receipts (other than a tax principal or interest on any rent received by Lessor from Lessee)Mortgage; provided, transactionhowever, privilegethe provisos set forth in clause (1) of this sentence shall not be applicable to the extent that any real or personal property tax, rent assessment, tax levy or similar taxes as charge pursuant to the same relate to first sentence of this definition and which is in effect at any time during the Term hereof is totally or are imposed upon Lessorpartially repealed, and are unrelated to the Leased Propertya tax, assessment, tax levy or charge set forth in clause (51) estateis levied, inheritance, gift taxes assessed or documentary transfer taxesimposed expressly in lieu thereof.

Impositions. Collectively, all taxes (including, without limitationwith respect to each Facility, all ad valoremcivil monetary penalties, fines and overpayments imposed by state and federal regulatory authorities, all Real Estate Taxes, all state and local sales and useuse taxes, single business, gross receipts, transaction privilege, rent or similar taxes, franchise (including but not limited to taxes as the same relate to based on capital, net worth or are imposed upon Lessee or its business conducted upon the Leased Propertyassets), license, business entity, annual report fees and other taxes imposed on any business entities, including limited partnerships, limited liability companies and other “pass through” entities, and any such taxes and statutory representation fees imposed on Lessor or Lessor’s Affiliates (including Lessor’s parent organizations), sales and use taxes, all single business, gross receipts, transaction privilege, rent or similar taxes and assessments (including, without limitation, all assessments, charges and costs imposed under the Permitted Exceptions (including, without limitation, all penalties, fines, damages, costs and expenses for any violation of or a default under any of the Permitted Exceptions)), all assessments for utilities, public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, wastewater, sewer, sanitary sewer or other rents and charges, excises, tax levies, fees (including, without limitation, impact, development, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the portion of the Leased Property or relating to such Facility, the business conducted thereon by Lessee Rent relating thereto (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoeverother fees, including reassessment, costs and expenses which at any time prior to, during or in respect of the Term may be charged, assessed or imposed on or in respect of or be a lien upon (a) Lessor or Lessor's ’s interest in the portion of the Leased PropertyProperty relating to such Facility, (b) such portion of the Leased Property or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with with, such portion of the Leased Property or the leasing or use of such portion of the Leased Property or any part thereof by Lesseethereof. Provided, howeverNotwithstanding any provision hereof to the contrary, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax a financial institutions or other tax) imposed on Lessor, or (2) any transfer, or net revenue transfer tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any portion of the Leased Property or the proceeds thereof, or (4) except as expressly provided elsewhere in this Lease, any single business, gross receipts (other than a tax principal or interest on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to Encumbrance on any portion of the Leased Property, except to the extent that any tax, assessment, tax levy or charge which Lessee is obligated to pay pursuant to the first sentence of this definition and which is in effect at any time during the Term is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (52) estateis levied, inheritanceassessed or imposed expressly in lieu thereof, gift taxes in which case the substitute tax, assessment, tax levy or documentary transfer taxescharge shall be deemed to be an Imposition. Information Privacy or Security Laws: The HIPAA Laws and any other laws concerning the privacy and/or security of Personal Information, including but not limited to the ▇▇▇▇▇-▇▇▇▇▇-▇▇▇▇▇▇ Act, state data breach notification laws, state health information privacy laws, the Federal Trade Commission Act and state consumer protection laws.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, bed taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any Personal Property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Without limiting the foregoing, the term "Imposition" shall include any sales tax on rents paid under this Lease or by residents of the Facility (including, but not limited to, rental receipts taxes), bed taxes, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Ohio and any potential subdivision thereof relating to any Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) the following taxes and fees to the extent they relate to Lessor's business generally (as opposed to relating specifically to Lessor's ownership of any Facility, lease thereof to Lessee or income therefrom): any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefitsbenefit, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), fees and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to caused by any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in with respect of to the Term hereof may be assessed or imposed on or in with respect of to or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property Property, or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, on or in connection with the Leased Property Property, or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing Nothing contained in this Lease definition of Impositions shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on LessorLessor or any other person, or (2) any transfer, or net revenue tax of LessorLessor or any other person, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent privilege or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated except to the Leased Propertyextent that any tax, assessment, tax levy or charge that Lessee is obligated to pay pursuant to the first sentence of this definition and that is in effect at any time during the Term hereof is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (52) estateis levied, inheritance, gift taxes assessed or documentary transfer taxesimposed expressly in lieu thereof.

Impositions. CollectivelyThe term "Impositions" means all taxes, all taxes (includingspecial and general assessments, without limitationwater rents, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents rates and charges, excisescommercial rent taxes, tax leviesUST fees and taxes, fees (including, without limitation, license, permit, inspection, authorization sewer rents and similar fees), other impositions and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, charges of every character in kind and nature whatsoever with respect to the Premises, that may be assessed, levied, confirmed, imposed or become a lien on the Premises (other than on account of any actions or omissions of Landlord or Third Party Lessor or conditions existing on, at or with respect to the Leased Property Premises before the Commencement Date) by or for the business conducted thereon by Lessee (including all interest and penalties thereon due benefit of any Government with respect to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, period during or in respect of the Term together with any taxes and assessments that may be levied, assessed or imposed on by any Government upon the gross income arising from any Rent or in respect lieu of or be as a lien substitute, in whole or in part, for taxes and assessments imposed upon or related to the Premises and commonly known as real estate taxes. Notwithstanding the foregoing, all such obligations of a lessee in a Third Party Lease are also Impositions. The term "Impositions" shall, however, not include any of the following, all of which Landlord shall pay before delinquent or payable only with a penalty: (a) Lessor's interest in the Leased Propertyany franchise, income, excess profits, estate, inheritance, succession, transfer, gift, corporation, business, capital levy, or profits tax, or license fee, of Landlord, (b) the Leased Property incremental portion of any of the items listed in this paragraph that would not have been levied, imposed or assessed but for any part thereofsale or other direct or indirect transfer of the Fee Estate or of any interest in Landlord during the Term, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use charges that would not have been payable but for any act or possession of, omission of Landlord or sales from, or activity conducted conditions existing on, at or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the salePremises before the Commencement Date, exchange(d) any charges that are levied, mortgaging assessed or other disposition imposed against the Premises during the Term based on the recapture or financing by Lessor reversal of any Leased Property previous tax abatement or the proceeds thereoftax subsidy, or (4compensating for any previous tax deferral or reduced assessment or valuation, or based on a miscalculation or misdetermination of any charge(s) of any single businesskind imposed or assessed with respect to the Premises, gross receipts (other than a tax on relating to any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as period(s) before the same relate to or are imposed upon LessorCommencement Date, and are unrelated (e) interest, penalties and other charges with respect to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.items "a" through "d."

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction transaction, privilege, rent taxes, bed taxes or similar fees or any other taxes as the same relate to or are imposed upon Lessee or its Lessor or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property Property, Lessor, or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, Property or any part thereof; (b) the Leased Property or any part thereof, including without limitation any Personal Property located thereon or used in connection therewith, or any rent therefrom or any estate, right, title or interest therein, ; or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. ProvidedWithout limiting the foregoing, howeverthe term "Imposition" shall include any sales tax on rents paid under this Lease or by residents of the Facility (including, nothing but not limited to, rental receipts taxes), bed taxes, depreciation recapture, any other taxes (except for the specific exclusions stated below), fees or charges imposed by the State of Colorado and any potential subdivision thereof relating to the Facility or the Leased Property, this Lease, or rents received under this Lease, whether relating to any period prior to or after the Commencement Date. Nothing contained in this Lease shall be construed to require Lessee to pay (1) the following taxes and fees to the extent they relate to Lessor's business generally (as opposed to relating specifically to Lessor's ownership of the Facility, lease thereof to Lessee or income therefrom): any federal, state or local income tax based on income (or any tax of Lessor, taxes based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, franchise tax, or capital stock tax or other tax) imposed on Lessor, or otherwise; (2) any transfer, income or net revenue tax of Lessor, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition disposition, or financing operation, by Lessor of any Leased Property or the proceeds thereof, ; or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (53) estate, inheritance, gift taxes or documentary transfer taxes. In addition, Lessee shall not be required to pay any franchise, registration, or qualification tax or fee to the extent such tax or fee exceeds the minimum amount which would be imposed on Lessor if Lessor reported liabilities equal to at least eighty percent (80%) of Lessor's assets.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefits, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), ground rents, water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in respect of the Term may be assessed or imposed on or in respect of or be a lien upon (a) Lessor's interest in the Leased Property, (b) the Leased Property or any part thereof, or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing contained in this Lease shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on Lessor, or (2) any transfer, or net revenue tax of Lessor, or (3) any sales, income, income or capital gain, transfer, documentary, mortgage, intangible or other gain tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated to the Leased Property, or (5) estate, inheritance, gift taxes or documentary transfer taxes.

Impositions. Collectively, all taxes (including, without limitation, all ad valorem, sales and use, single business, gross receipts, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Lessee or its business conducted upon the Leased PropertyProperty and all real estate or ad valorem property taxes and inventory and personal property taxes and similar charges on or relating to the Leased Property and the Hotel), assessments (including, without limitation, all assessments under private covenants and for public improvements or benefitsbenefit, whether or not commenced or completed prior to the date hereof and whether or not to be completed within the Term), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), fees and all other governmental or public charges, in each case whether general or special, ordinary or extraordinary, or foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Lessee (including all interest and penalties thereon due to caused by any failure in payment by Lessee), and all increases in all the above from any cause whatsoever, including reassessment, which at any time prior to, during or in with respect of to the Term hereof may be assessed or imposed on or in with respect of to or be a lien upon (a) Lessor's ’s interest in the Leased Property, (b) the Leased Property Property, or any part thereof, thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, on or in connection with the Leased Property Property, or the leasing or use of the Leased Property or any part thereof by Lessee. Provided, however, nothing Nothing contained in this Lease definition of Impositions shall be construed to require Lessee to pay (1) any tax based on net income (or any tax based on outstanding corporate shares of Lessor or Lessor's equity or capitalization, regardless of whether denominated as an income tax, a franchise tax, or capital stock tax or other tax) imposed on LessorLessor or any other person, or (2) any transfer, or net revenue tax of LessorLessor or any other person, or (3) any sales, income, capital gain, transfer, documentary, mortgage, intangible or other tax imposed with respect to the sale, exchange, mortgaging exchange or other disposition or financing by Lessor of any the Leased Property or the proceeds thereof, or (4) any single business, gross receipts (other than a tax on any rent received by Lessor from Lessee), transaction, privilege, rent privilege or similar taxes as the same relate to or are imposed upon Lessor, and are unrelated except to the Leased Propertyextent that any tax, assessment, tax levy or charge that Lessee is obligated to pay pursuant to the first sentence of this definition and that is in effect at any time during the Term hereof is totally or partially repealed, and a tax, assessment, tax levy or charge set forth in clause (1) or (52) estateis levied, inheritance, gift taxes assessed or documentary transfer taxesimposed expressly in lieu thereof.