Common use of Real Property Taxes and Assessments Clause in Contracts

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) any tax on Lessor's "right" to rent or "right" to other income from the Premises or as against Lessor's business of leasing the Premises; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee and Lessor that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee and Lessor that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises or other premises in the Building or the rent payable by Lessee hereunder or other lessees of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairs, use or occupancy by Lessee of the Premises, or any portion thereof but not on Lessor's other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee is a party, creating or transferring an interest or an estate in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The a. Lessee shall pay (and furnish Lessor with proof of payment satisfactory to Lessor) prior to delinquency all real property taxes and assessments. As used herein, the term "Real Property Taxes real property taxes and Assessments", as used in this Exhibit "E,assessments" means: shall include any form of real estate tax or assessment, license feegeneral, license taxspecial, business ordinary or extraordinary, and any license fee, commercial rental tax, improvement bond or bonds, levy chargeor tax (other than inheritance, improvement bond, tax personal income or similar imposition estate taxes) imposed on the Land and/or Buildings by any authority having the direct or indirect power to tax, including any local, city, county, state or federal government, or any school, agricultural, lightingsanitary, fire, street, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor in the PremisesLand and/or Buildings, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) any tax on against Lessor's "right" right to rent or "right" to other income from the Premises therefrom or as against Lessor's business of leasing the Premises; Land and/or Buildings and all costs and fees (bincluding attorneys' fees) incurred by Lessor in contesting any assessment, tax or assessment and/or negotiating with the public authorities as to the same. The term "real property taxes and assessments" shall not include any income tax paid or payable by Lessor but shall also include any tax, fee, levy levy, assessment or charge (i) in substitutionsubstitution of, or in addition to, partially or totally, of any assessment, tax, fee, levy levy, assessment or charge previously included within the definition of real property tax, it being acknowledged by Lessee and Lessor that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee and Lessor that all such new and increased assessments, taxes, fees, levies and charges be hereinabove included within the definition of "real property taxestaxes and assessments", or (ii) the nature of which was hereinbefore included within the definition of "real property taxes and assessments" for or (iii) which is imposed by reason of this transaction or any modification or changes hereto. If at any time during the purposes term of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured by under the area laws of the premises or other premises in the Building or the rent payable by Lessee hereunder or other lessees of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, State or any political subdivision thereofthereof in which the demised premises are situated, with respect a tax or excise on, or measured in whole or in part by, rents or gross receipts' or any other tax, however characterized, is levied or assessed by said State or political subdivision against Lessor or the basic rent expressly reserved hereunder in addition to or as a substitute in whole or in part for taxes assessed or imposed by said State or political subdivision on land and/or Buildings (such as, for example, the present Commonwealth of Virginia sales tax on rents or a Fairfax County gross receipts tax, the same shall be included within the term "Impositions", and Lessee covenants to pay such tax or excise on, or measured by, rents or gross receipts or other tax, but only to the receipt extent of such rentthe amount thereof which is lawfully assessed or imposed upon Lessor and which was so assessed or imposed as a direct result of Lessor's ownership of the demised premises, or upon of this Lease or with respect of the rentals accruing under this Lease, it being the intention of the parties hereto that the basic rent to be paid hereunder shall be paid to Lessor absolutely net without deduction of any nature whatsoever. The payments to be made by Lessee pursuant to this section shall be made before any fine, penalty, interest or cost may be added thereto for the nonpayment thereof. Notwithstanding anything hereinbefore contained to the possessioncontrary, leasing, operation, management, maintenance, alteration, repairs, use or occupancy by Lessee of any assessments (that are not the Premisesresult of, or any portion thereof but not on Lessor's other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee is a party, creating or transferring an interest or an estate in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occursattributable to, Lessee's Base Operating Expense acts or omissions) allocable to any period beyond the lease term shall be decreased paid by an amount equal to such decrease in Real Property Taxes and AssessmentsLessor.

Real Property Taxes and Assessments. The term "Real Property Taxes and ----------------------------------- Assessments", ," as used in this Exhibit "E," ", means: any form of assessment, ----------- license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, BuildingBuildings, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully buildings in the Development are assessed for real property tax purposes as a completed building buildings ready for occupancy, including the following by way of illustration but not limitation: . (a) any Any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises Development or as against LessorLandlord's business of leasing the Premises; Development; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Development or other premises in the Building any part thereof or the rent payable by Lessee Tenant hereunder or other lessees tenants of the BuildingDevelopment, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the PremisesDevelopment, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee any tenant is a party, creating or transferring an interest or an estate in the PremisesDevelopment; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building Development is a part. ; Notwithstanding the foregoing, if at during any time year after the Commencement DateBase Year, the amount of Real Property Taxes and Assessments decreases, then for purposes such year is less than the amount of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occursfor the Base Year, Lessee's then Operating Expenses for the Base Operating Expense Year shall be decreased reduced by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "All real property taxes, assessments, excises, transit charges, or other housing charges, levies or fees, ordinary or extraordinary, unforeseen as well as foreseen, of any kind, which are assessed, levied, charged or imposed (1) on the Project or any part thereof, (2) on Landlord with respect to the Project, (3) on the act of entering into this Lease, (4) on the use or occupancy of the Project or any part thereof, (5) with respect to services or utilities consumed in the use, occupancy or operation of the Project, (6) on or attributable to personal property used in connection with the Building, including the Common Areas, (7) related to any governmentally-mandated transportation plan, fund or system affecting the Building, and (8) relating to or on or measured by the rent payable under this Lease or in connection with the business of renting space in the Project, including, without limitation, any gross income tax, gross receipts tax or excise tax levied with respect to the receipt of such rent, by the United States of America, the State of California, the City and County of San Francisco, any political subdivision, public corporation, district or other political or public entity or public authority, and shall also include any other tax, fee or other excise, however described, which may be levied or assessed in lieu of, as a substitute (in whole or in part), for any other Real Property Taxes (collectively, “Real Property Taxes”). Real Property Taxes shall include reasonable attorneys’, accountants’, and Assessments"consultants’ fees, costs and disbursements incurred in connection with proceedings to contest, determine or reduce Real Property Taxes. Landlord shall have the right, but not the obligation, to contest by appropriate legal proceedings the amount or validity of any taxes. In the event Landlord elects not to contest the real property taxes and assessments levied against the Project, the Building or the Premises with respect to any calendar year during the Term, then Tenant shall have the right to retain a consultant to prosecute such contest, subject to Landlord’s reasonable approval of the identity of such consultant. Such contest shall be conducted at Tenant’s sole cost and expense, provided that if Tenant prevails in such contest, the reasonable fees and costs of Tenant’s consultants shall, to the extent of any actual savings resulting from such contest, be equitably shared by T▇▇▇▇▇ and other tenant(s) who receive the benefit of such savings. Notwithstanding any other provision of this Lease to the contrary, Real Property Taxes shall not include (i) income, franchise, transfer, inheritance or capital stock taxes, unless levied or assessed in lieu of, as used a substitute (in this Exhibit "E," means: whole or in part), for any form other Real Property Taxes; (ii) any taxes imposed on the use of assessment, license fee, license tax, business license fee, commercial rental tax, levy charge, improvement bond, tax or similar imposition imposed the parking spaces in the Parking Garage by any authority having governmental or quasi-governmental authority; and (iii) during the direct power to tax, including period commencing upon the Commencement Date and ending on the seventh (7th) annual anniversary of the Commencement Date (the “Protection Period”) any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor in the Premises, Building, Common Areas or the Development Tax Increase (as such terms are defined in below). If during the Lease)Protection Period, adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) there is any tax on Lessor's "right" sale or transfer of all or a portion of the Project or of direct or indirect interests in Landlord, a refinancing or securitization of any direct or indirect interest in the Project, any ground or master lease of the Project or a “change of ownership” (as defined in California Revenue and Taxation Code Sections 60-62 or any amendments or successors to rent or "right" to other income from those sections) of the Premises or as against Lessor's business of leasing the Premises; Project and/or (b) there are capital improvements made to the Project, and, as a result, the Project is reassessed (a “Reassessment”) for real estate tax purposes by the appropriate government authority higher than the previous amount of Real Property Taxes, then the term Tax Increase (“Tax Increase”) shall mean that portion of the Real Property Taxes allocable to the Project that is attributable to the Reassessment (including, without limitation, subsequent increases in such Tax Increase). Accordingly, a Tax Increase shall not include any assessmentportion of the Real Property Taxes that is or would be attributable to (v) the initial assessment of the value of the Project or any portion thereof; (w) assessments pending immediately before the Reassessment that were conducted during, taxand included in, fee, levy that Reassessment or charge that were otherwise rendered unnecessary following the Reassessment; (x) the annual inflationary increase in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee and Lessor that estate taxes actually permitted under Proposition 13 was (as adopted by the voters of the State of California in the June, June 1978 election election) and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge not applicable to property owners or occupants. It is the intention of Lessee and Lessor that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Leasea Tax Increase; (cy) any assessment, tax, fee, levy a repeal or charge allocable to modification of Proposition 13; or measured by the area of the premises or other premises (z) a change in the Building state of law affecting Real Property Taxes due to Applicable Law which is first enacted into law after the Commencement Date, modification of Applicable Law after the Commencement Date or a change in interpretation of Applicable Law after the rent payable by Lessee hereunder Commencement Date. If a Reassessment results from any event described in subclauses (a) or other lessees of (b) above, that occurs during the BuildingProtection Period, the Tax Increase (including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to subsequent increases in such Tax Increase) shall not be included in Additional Rent during the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairs, use or occupancy by Lessee remainder of the PremisesProtection Period and the Tax Increase shall be paid by Landlord and not recouped from Tenant in any manner during the Protection Period. From and after the expiration of the Protection Period, or any portion thereof but not on Lessor's other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee is a party, creating or transferring an interest or an estate Landlord may include all such Tax Increases in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and AssessmentsTaxes.

Real Property Taxes and Assessments. The term "Real Property Taxes and ----------------------------------- Assessments", as used in this Exhibit "E," ", means: any form of assessment, ----------- license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: EXHIBIT "E" ----------- (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, LesseeTenant's Base Operating Expense Allowance shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "Real Property Taxes Sublessee shall pay directly to the charging authority all taxes (as hereinafter defined) respecting the Leased Premises. Sublessee shall pay all taxes on or before seven (7) days prior to delinquency thereof. Sublessee shall promptly after payment of any taxes deliver to Sublessor written receipts or other satisfactory evidence of the payment thereof. As used herein “taxes” shall mean all taxes, assessments, fees, charges, levies. and Assessments"penalties (if such penalties result from Sublessees delinquency in paying all or any taxes). of any kind and nature, general and special, ordinary and extraordinary, unforeseen as used in this Exhibit "E," means: well as foreseen (including, without limitation, all installments of principal and interest required to pay any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy charge, improvement bond, tax general or similar imposition special assessments for public improvements) now or hereafter imposed by any authority having the direct or indirect power to tax, including including, without limitation the federal government, and any citystate, county, state or federal governmentcity, or other governmental or quasi-governmental authority, and any school, agricultural, lighting, drainage improvement or assessment district or other improvement agency or special assessment district division thereof, whether such tax is: i. levied or assessed against or with respect to the value, occupancy, or use of all or any portion of the Leased Premises (as against now constructed or as may at any time hereafter be constructed. altered. or otherwise changed), or any legal or equitable interest of Lessor Sublessor in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) any tax on Lessor's "right" to rent or "right" to other income from the Leased Premises or as any part thereof: or ii. levied or assessed against Lessor's or with respect to Sublessor’s business of leasing the Leased Premises, or with respect to the operation of the Leased Premises; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee and Lessor that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupantsor iii. It is the intention of Lessee and Lessor that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured determined by the area of the premises Leased Premises or any part thereof, or by the gross receipts, income. or rent and other premises in the Building or the rent sums payable hereunder by Lessee hereunder or other lessees of the Building, Sublessee (including, . without limitation, any gross receipts tax income or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, rent and or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairs, use or occupancy by Lessee of the Premises, or any portion thereof but not on Lessor's other operationssums due under this Sublease); (d) any assessment, tax, fee, levy or charge or iv. imposed upon this transaction or any document to which Lessee Sublessee is a party, party creating or transferring an any interest or an estate in the Leased Premises; and/or or v. imposed during the term of this Sublease or any extension thereof because of a change in ownership of the Leased Premises which results in an increase of real property faxes; or vi. any tax or excise, however described, imposed (ewhether by reason of a change in the method of taxation or assessment, creation of a new tax or charge, or any other cause) in addition to, in substitution partially or totally of, or as an alternate to, any tax previously included within the definition of taxes, or any tax the nature of which was previously included in the definition of taxes, whether or not now customary or within the contemplation of the parties. Taxes shall also include all charges, levies or fees imposed by reason of environmental regulation or other governmental control of the Leased Premises, and all costs and expenses and reasonable attorneys’ fees paid or incurred by Sublessor in connection with: (1) any assessment, tax, fee, levy proceeding to contest in whole or charge by in part the imposition or collection of any governmental agency related taxes: (2) negotiation with public authorities as to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessmentstaxes.

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: EXHIBIT "E" ----------- (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the time definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, LesseeTenant's Base Operating Expense Allowance shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, BuildingBuildings, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (ai) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; (bii) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is occupants (it being the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease); (ciii) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building Development or the rent payable by Lessee Tenant hereunder or other lessees tenants of the BuildingDevelopment, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; (div) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or (ev) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding anything in this Subparagraph (g) to the foregoingcontrary, if at any time after the Commencement Dateunless and until Building C has been constructed, the amount of Real Property Taxes and Assessments decreases, then for purposes attributable to Parcel (Building C) shall not be included within the definition of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and AssessmentsExpenses.

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," ", means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: : (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of When calculating Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Yearsestablishing Tenant's Expense Allowance with respect to Real Property Taxes and Assessments, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in not include Real Property Taxes and AssessmentsAssessments attributable to special assessments, charges, costs, or fees arising from modifications or changes in governmental laws or regulations, including, but not limited to, the institution of a split tax roll.

Real Property Taxes and Assessments. The term "Real Property Taxes and ----------------------------------- Assessments", as used in this Exhibit "E," ", means: any form of assessment, ----------- license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: : (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, LesseeTenant's Base Operating Expense Allowance shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "“Real Property Taxes and Assessments", ,” as used in this Exhibit "E," Lease, means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancyProject, including the following by way of illustration but not limitation: (a) any tax on Lessor's "’s “right" ” to rent or "“right" ” to other income from the Premises or as against Lessor's ’s business of leasing the Premises; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee and Lessor that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee and Lessor that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "“real property taxes" ” for the purposes of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairs, use or occupancy by Lessee of the Premises, or any portion thereof but not on Lessor's ’s other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee is a party, creating or transferring an interest or an estate in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.and/or

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit EXHIBIT "E," C", means: any form of assessment, license fee, license tax, business license fee, EXHIBIT "C" Page 1 commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development Project (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: : (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "“Real Property Taxes and Assessments"”, as used in this Exhibit "E," “C”, means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development Project (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: : (a) any tax on Lessor's "Landlord’s “right" ” to rent or "“right" ” to other income from the Premises or as against Lessor's Landlord’s business of leasing the Premises; ; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "“real property taxes" ” for the purposes of this Lease; ; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on Lessor's Landlord’s other operations; ; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," ", means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas Premises or the Development (as such terms are defined in the Lease)Building, adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises or other premises in the Building Premises or the rent payable by Lessee hereunder or other lessees of the BuildingTenant hereunder, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, Lessee's Base Operating Expense shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.

Real Property Taxes and Assessments. The term "Real Property Taxes and Assessments", as used in this Exhibit "E," ", means: any form of assessment, license fee, license tax, business license fee, commercial rental tax, levy levy, charge, improvement bond, tax or similar imposition imposed by any authority having the direct power to tax, including any city, county, state or federal government, or any school, agricultural, lighting, drainage or other improvement or special assessment district thereof, as against any legal or equitable interest of Lessor Landlord in the Premises, Building, Common Areas or the Development (as such terms are defined in the Lease), adjusted to reflect an assumption that the Building is fully assessed for real property tax purposes as a completed building ready for occupancy, including the following by way of illustration but not limitation: (a) any tax on LessorLandlord's "right" to rent or "right" to other income from the Premises or as against LessorLandlord's business of leasing the Premises; (b) any assessment, tax, fee, levy or charge in substitution, partially or totally, of any assessment, tax, fee, levy or charge previously included within the definition of real property tax, it being acknowledged by Lessee Tenant and Lessor Landlord that Proposition 13 was adopted by the voters of the State of California in the June, 1978 election and that assessments, taxes, fees, levies and charges may be imposed by governmental agencies for such services as fire protection, street, sidewalk and road maintenance, refuse removal and for other governmental services formerly provided without charge to property owners or occupants. It is the intention of Lessee Tenant and Lessor Landlord that all such new and increased assessments, taxes, fees, levies and charges be included within the definition of "real property taxes" for the purposes of this Lease; (c) any assessment, tax, fee, levy or charge allocable to or measured by the area of the premises Premises or other premises in the Building or the rent payable by Lessee Tenant hereunder or other lessees tenants of the Building, including, without limitation, any gross receipts tax or excise tax levied by state, city or federal government, or any political subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, leasing, operation, management, maintenance, alteration, repairsrepair, use or occupancy by Lessee Tenant of the Premises, or any portion thereof but not on LessorLandlord's other operations; (d) any assessment, tax, fee, levy or charge upon this transaction or any document to which Lessee Tenant is a party, creating or transferring an interest or an estate in the Premises; and/or (e) any assessment, tax, fee, levy or charge by any governmental agency related to any transportation plan, fund or system (including assessment districts) instituted within the geographic area of which the Building is a part. Notwithstanding the foregoing, if at any time after the Commencement Date, the amount of Real Property Taxes and Assessments decreases, then for purposes of all subsequent Lease Years, including the Lease Year in which such decrease in Real Property Taxes and Assessments occurs, LesseeTenant's Base Operating Expense Allowance shall be decreased by an amount equal to such decrease in Real Property Taxes and Assessments.