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public transit or other special district thereof, as against any legal or equitable interest of Agency in <br />the Premises or any payments in lieu of taxes required to be made by Agency, including, but not limited <br />to, the following: <br />(a) Any assessment, tax, fee, levy, improvement district tax, charge or similar <br />imposition in substitution, partially or totally, of any assessment, tax, fee, levy, charge or similar <br />imposition previously included within the definition of Taxes. It is the intention of Tenant and Lessor <br />that all such new and increased assessments, taxes, fees, levies, charges and similar impositions be <br />included within the definition of "Taxes" for the purpose of this Lease. <br />(b) Any assessment, tax, fee, levy, charge or similar imposition allocable to or <br />measured by the area of the Premises or the rent payable hereunder, including, without limitation, any <br />gross income tax or excise tax levied by the city, county, state or federal government, or any political <br />subdivision thereof, with respect to the receipt of such rent, or upon or with respect to the possession, <br />leasing, operating, management, maintenance, alteration, repair, use or occupancy by Tenant of the <br />Premises, or any portion thereof, <br />(c) Any assessment, tax, fee, levy, charge or similar imposition upon this <br />transaction or any document to which Tenant is a party, creating or transferring an interest or an estate <br />in the Premises, including any possessory interest tax levied on the Tenant's interest under this Lease; <br />(d) Any assessment, tax, fee, levy, charge or similar imposition by any <br />governmental agency related to any transportation plan, fund or system instituted within the geographic <br />area of which the Premises are a part. <br />The definition of "Taxes," including any additional tax the nature of which was previously included <br />within the definition of "Taxes," shall include any increases in such taxes, levies, charges or <br />assessments occasioned by increases in tax rates or increases in assessed valuations, whether occurring <br />as a result of a sale or otherwise. <br />3.2.2. Contest of Taxes. Tenant and Tenant's authorized assignees shall have the right <br />to contest, oppose or object to the amount or validity of any Taxes or other charge levied on or assessed <br />against the Premises and/or Improvements or any part thereof; provided, however, that the contest, <br />opposition or objection must be filed before such time the Taxes or other charge at which it is directed <br />becomes delinquent. Furthermore, no such contest, opposition or objection shall be continued or <br />maintained after the date the tax, assessment or other charge at which it is directed becomes delinquent <br />unless Tenant has either: (i) paid such tax, assessment or other charge under protest prior to its <br />becoming delinquent; or (ii) obtained and maintained a stay of all proceedings for enforcement and <br />collection of the tax, assessment or other charge by posting such bond or other matter required by law <br />for such a stay; or (iii) delivered to Lessor a good and sufficient undertaking in an amount specified by <br />Lessor and issued by a bonding corporation authorized to issue undertakings in California conditioned <br />on the payment by Tenant of the tax, assessments or charge, together with any fines, interest, penalties, <br />costs and expenses that may have accrued or been imposed thereon within thirty (30) days after final <br />determination of Tenant's contest, opposition or objection to such tax, assessment or other charge. <br />3.2.3. Payment by Lessor. Should Tenant and Tenant's authorized assignees fail to <br />pay any Taxes required by this Article III to be paid by Tenant and Tenant's authorized assignees <br />within the time specified herein, subject to Tenant's right to contest such Taxes in accordance with <br />Section 3.2.2, and if such amount is not paid by Tenant and Tenant's authorized assignees within fifteen <br />Page 18 <br />