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Home My WebLink About20194058.tiffRECEIVED SEP 0 9 2019 PETITION TO STATE BOARD OF ASSESSMENT A R�WELD COUNTY WISSIONERS 1313 Sherman Street, Suite 315 Phone: (303) 864-7710 Denver, Colorado 80203 Email: baa@state.co.us Date: Property Owner: Greeley Retail DST c/o Kohl's Department Stores Subject Property: 4224 Centerpiece Drive, Greeley, CO 9/5/19 Street Address Schedule Number(s): R2587603 - Parcel 095914309001 Appeals the decision of the Weld Attach separate sheet if necessary ® Board of Equalization ❑ Board of Commissioners ❑State Property Tax Administrator County City For Office Use Only Docket No. Fee: Y N Check/Credit Card # P H Dated: 8/6/19 This appeal concems:0 Valuation ❑ Refund/Abatement O Exemption O State Assessed Tax Year: 2019 The subject property is currently classified as: ❑Agricultural 0Commercial O Mixed -Use ❑Oil & Gas ❑Non -Exempt (or Partially Non -Exempt) ❑ Vacant Land O Residential O State Assessed O Personal Property ['Other: The subject property should be classified as (If different than the current classification): Actual value assigned to subject property: $ 8,823,900 Petitioner's astir-`- -' $5,204,340 Estimated time for Petitioner to present the appeal: rr1 Ru S 8 Not less than 30 minutes. Board will allow equal time to County or Property TAA-ministrator. Appearance: ❑Petitioner will be present at the hearing ❑Petitioner will appear by telephone [Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-864-7710 [JPetitioner will be represented by an attorney on the scheduled date and time of the hearing (Mountain Time Zone) O Petitioner would like to appear by video conference Petitioner must contact the Board at 303-864-7710 at least 21 days in advance of the scheduled hearing to confirm availability of video conference equipment. If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows: A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $15,000, exclusive of costs, interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1.127, C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed 515,000. A trust filing a petition may be represented by a trustee, an attorney or an agent. Filing Fee: Cash is not accepted ❑ None Petitioner is appearing pro se (self -represented) and has not filed more than two petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). ❑ $33.75 Petitioner is appearing pro se (self -represented) and has filed more than two petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). [9$101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property: The actual value assigned of $8,823,900 substantially exceeds the value indicated by market data, including but Ours not limited to, comparable sales in the relevant time period. 0.-ennmvn cu.tiors' 091(cor(9 cc=aSRce,D( hrCa) cac«m) 2019-4058 ASO(o3 Required attachments to this form: [/Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial [Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: MA notarized Letter of Authorization if an agent will be representing Petitioner ®A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject property if applicable. Certificate of Service i hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, or hand delivered to: Weld County at the following address: 9/5/19 on OBoard of Equalization ❑ Board of Commissioners ❑State Property Tax Administrator P.O. Box 758, Greeley, CO 80632 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, or hand delivered to all co -owners or parties directly interested in the subject property 9/5/19 on Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Suite 315, Denver, CO 80203 9/5/19 on Date PETITIONER'S MAIUNG ADDRESS IS REQUIRED EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY Signature of Agent❑ or Attc1mey Signature of Petitioner Sarah Kellner & Christopher Raftery Printed Name 1144 15th Street, Suite 3400 Mailing Address Denver, CO 80202 City, State, Zip Code Telephone: 303-607-3808 E -Mail: Kohl's Department Stores, Inc. Printed Name PO Box 2148 Mailing Address Milwaukee, WI 53201-2148 City, State, Zip Code Telephone: ( Daytime number sarah.kellner@FaegreBD.com E -Mail: Pit/1 •Svac \\S (3/-1 It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the intemet at www.dola.Coiorado.00v/baa or may be requested by phone at 303-864-7710. chris.raftery@FaegreBD.com August 6, 2019 Petitioner: GREELEY RETAIL DST C/O KOHL'S DEPARTMENT STORES PO BOX 2148 MILWAUKEE, W 53201-2148 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): CBIZ MHM, LLC - ST LOUIS 625 MARYVILLE CENTRE DR STE 200 SAINT LOUIS, MO 63141-5834 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-2777 Appeal 2008224510 Hearing 8/5/2019 Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S, §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R2587603 Deny - Administrative Deny $8.823,900 $8,823,900 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board bf Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your;valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2019, MUST comply with the following provisions of C.R,S. §39-8-107(5): (5)(a)(I) On and after August 10, 2019, in addition to any other requirements under law. any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §3 provide to the County case of an abatement, (A) Actual annual ren (B) Tenant reimburse (C) Itemized expenses for two full years including the base year for the relevant property tax year, and (D) Rent roll data, i uding the name of any tenants, the address, unit, or suite number of the subject property, lease start a d end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner sha provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the a peal has been filed with the Board of Assessment Appeals. (bXl) The Assessor, e County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following i formation: (A) All of the underlyin data used by the county in calculating the value of the subject property that is being appealed, including th capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (iI) The party provides the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Asses nt Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with s ch order. The motion may be made directly by the County Attorney and shall be accompanied by a ce 'fication that the County Assessor or the County Board of Equalization has in good faith conferred or atte ed to confer with such petitioner in an effort to obtain the information without action by the Board of Asses ent Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails comply with such order, the Board of Assessment Appeals may make such orders in regard to the no pliance as are just and reasonable under the circumstances, including an order dismissing the action the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue s of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the ate the contested information has been provided by the taxpayer. Appeals to the Board Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered in thirty (30) days of the date the denial by the Board of Equalization is mailed to you - 108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall and of Equalization or to the Board of County Commissioners of the County in the nd not to the Board of Assessment Appeals, the following information, if applicable: I income for two full years including the base year for the relevant property tax year; nts for two full years including the base year for the relevant property tax year, The address and telep Fees for Appeal to the first two (2) appeals to must pay a fee of $101 OR 2. App District Court o Court. A hearin one number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us oard of Assessment Appeals: A taxpayer representing himself is not charged for the Board of Assessment Appeals. A taxpayer represented by an attorney or agent 5 per appeal. You have the right to appeal the decision of the Board of Equalization to the the county wherein your property is located: in this case that is Weld County District before The District Court will be the last time you may present testimony or exhibits or other evide further app = - appellate revie OR 3. Bindio9Atbittatioc option, the ar valuation. C.R. a. Select an arbitra qualifi the pro b. Arbitration date Equaliz has the evide ad arbitra Equal' mail wi c. Fees and Board $150.00 and e ordered If you have questions Very truly yours, BOARD OF EQUAL Esther E. Gesick Clerk to the Board Weld County Board of and Board of Equalize cc: Brenda Dories, or caU witnesses in support of your valuation. If the decision of the District Court is d to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado and C.R.S. §24-4-106(9), govern the process. You have the right to submit your case to binding arbitration. If you choose this itrator's decision is final and you have no further right to appeal your arrant . §39-8-108.5 governs this process. The arbitration process involves the following: Arbitrator: You must notify the Board of Equalization that you will pursue . You and the Board of Equalization will select an arbitrator from the official list of people. If you cannot agree on an arbitrator, the District Court of the county in which is located (i.e. Weld) will select the arbitrator. = ing Procedure: Arbitration hearings are held within sixty (60) days from the arbitrator is selected, and are set by the arbitrator. Both you and the Board of ion are entitled to participate in the hearing. The hearing is informal. The arbitrator authority to issue subpoenas for witnesses, books, records documents and other pertaining to the value of the property. The arbitrator also has the authority to oaths, and determine all questions of law and fact presented to him. The n hearing may be confidential and closed to the public if you and the Board of 'on agree. The arbitrator's decision must be delivered personally or by registered in ten (10) days of the arbitration hearing. penses: The arbitrator's fees and expenses are agreed upon by you and the Equalization. In the case of residential real property, the fess may not exceed per case. For cases other than residential real property, the arbitrator's total fees nses are agreed to by you and Board of Equalization, but are paid by the parties as the arbitrator. ceming the above information, please call me at (970) 400-4226. ION missioners n eld County Assessor WELD COUNTY ASSESSOR BRENDA DONES 1400 N 17TH AVE GREELEY, CO 80631 DATE: May 1, 2019 ACCOUNT NUMBER R2587603 2019 REAL PROPERTY NOTICE OF VALUATION Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY Office Hours: 8:00 a.m. - 5:00 p.m. M -F appeals@weldgov.com www.weldgov.com TAX YEAR TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE) GREELEY RETAIL DST CIO PETER J CORSETT,ESQ.,BARCLAY DAMON L 125 E JEFFERSON ST SYRACUSE NY 13202-2020 CLASSIFICATION COMMERCIAL TOTALS 095914309001 GR 2CP L1 BLK1 CENTERPLACE 2ND FG FR'AH YEAH AC MIIAI 'JAI LF CI;HHE NI Yf AR AC IVAL �JALCE 7,632,673 7,632,673 8,823,900 8,823,900 4- -:H fHANI1 +1,191,227 +1,191,227 THE PRIOR YEAR TAX ESTIMATE IS $184,243. THE CURRENT YEAR TAX ESTIMATE IS $212,998. THIS RESULTS IN AN INCREASE OF +$28,755. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020. The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S. PROPERTY CHARACTERISTICS For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report at the following URL: www.co.weld.co.us/aoDsl/oroi,ertyaortal/. PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS. 4982 Schedule Number: R2587603 — Parcel Number: 095914309001 Certificate of Service of Petition to State Board of Assessment Appeals I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed by regular U.S. mail to all co -owners or parties directly interested in the subject property on September 5, 2019, as follows: Greeley Retail DST 2901 Butterfield Road Oak Brook, IL 60523 LETTER OF AUTHORIZATION / POWER OF ATTORNEY Kohl's Department Stores, Inc. (the "Company"), having a business address of P.O. Box 2148 Milwaukee, WI 53201, does hereby designate the following firm as its lawful attorney -in - fact or agent: Faegre Baker Daniels LLP 1 144 Fifteenth St., Suite 3400 Denver, CO 80202 which firm is represented by, inter cilia, the following individuals: Sarah Kellner Christopher Raftery Such designated representative, as attorney -in -fact or agent, shall have the following powers: 1. To represent the Company in all matters related to the property tax assessment of property owned and/or leased by the Company in the State of Colorado and the payment of property taxes thereon, including interest and penalty and claims for refund, for tax years 2019 and 2020. Such authorization includes, but is not limited to, submission of the property tax protest form, representation in hearings and proceedings before the applicable county assessor's office, board of equalization, and the Colorado Board of Assessment Appeals, participation in negotiations to resolve the appeal, and representation in appeals for review of any decision of the county or Board of Assessment Appeals; 2. To receive and inspect confidential information and to perform on behalf of the Company in matters related to this Letter of Authorization / Power of Attorney, including the authority to sign any agreements, consents, or other documents. I acknowledge that actions taken by the representative designated in this Letter of Authorization / Power of Attorney are binding. I certify that I have authority to execute this Letter of Authorization / Power of Attorney on behalf of the Company. I hereby reserve the right of revocation; however, this Letter of Authorization / Power of Attorney shall continue in full force and effect until I have executed a written revocation hereof and so notified the attorneys -in -fact acting hereunder. Any person, including my attorney -in -fact or agent, may rely upon this Letter of Authorization / Power of Attorney or a copy of it unless that person knows it has terminated or is invalid. - 1 - IN WITNESS WHEREOF, I have hereunto set my hand and seal this \\ day of July, 2019. Signature Title ( 1)/i've 2 N�✓�h Date V\ Telephone # ala)1p3_ Is at STATE OF a2): -? --6h5. ) )SS: COUNTY OF g_42 ) ,gefore Cry n me1 a Notary Public in and for said County and State personally appeared 5Te, who acknowledged the execution of the foregoing Power of Attorney. WITNESS my hand and Notarial al this1 // day of July, 20 9. held My Commission Expires: cpoPA. US. 123283845.01 Printed: )7'4 Residing in v"4v •447 • NOTARY ; Nl's,G i A Z US ,/te(5VIi 1SG,```% -2- County, G(/, :ScS v7 LETTER OF AUTHORIZATION AND ASSIGNMENT Owner: GREELEY RETAIL DST Lessee: KOHL'S DEPARTMENT STORES, INC. Subject Property: 4224 Centerplace Dr., Greeley, CO Parcel: 095914309001; Account: R2587603 To Whom It May Concern: Pursuant to the governing lease, relevant sections of which are attached hereto, Owner has assigned its right to appeal the tax assessment for the Subject Property to KOHL'S DEPARTMENT STORES, INC., and has authorized KOHL'S DEPARTMENT STORES, INC., its employees and delegated agents and counsel to represent the Owner in tax appeal proceedings for the Subject Property for the tax years 2019 and 2020. Authorization includes, but is not limited to: investigating appraisals and assessments; appealing property values and taxes and appearing before administrative agencies, boards, and judicial bodies; having access to all records which would be available to the Owner; and appearing on behalf of the Owner as the petitioner before administrative agencies, boards, and judicial bodies, including the county assessor, the county board of equalization, and the Colorado Board of Assessment Appeals. The rights, powers and authority discussed herein are derived from the applicable lease and continue until termination of the lease. A copy of this form shall have the same validity as an original. Very truly yours, KOHL'S DEPARTMENT STORES, INC. Signature: Name:nS1c�.Q. State of t34t,,5/J9 County of ea4 4 4 fb0, SUBSCRIBED AND SWORNT Be me this day of Notary Public My Commission Expires: US.123320841.01 ;o /7 LEASE LANDLORD: REGENCY REALTY GROUP, INC., a Florida corporation TENANT: KOHL'S DEPARTMENT STORES, INC., a Delaware Cbrporatipn PROPERTY: Kohl's department storelocated in The Centerplare of Greeley, a shopping eentRr In Greeley, Colorado. DATE: July24, 2003 01.EtiALT0RY.45-NURISI ES,3rEELErtEAsE1uW,41 SECTION 7.4. (a) Tenant acknowledges that this Lease and all of the rights of Tenant under this Lease shalt be subject and subordinate to the terms, conditions and provisions of the OEA, (b) The following provisions shall be applicable if and only if Ten ant Is not a Party (as defined in the CEA) and an Approving Party (as defined In the OEA) under the OEA: (i) Prior to the expiration of the Term, L ndlord shall not agree to amend, modify, alter, extend or terminate the CEA without the prior written consent of Tenant, which consent may be withheld by Tenant in Tenant's sole and absolute dlscreNon, Thls Lease shall be subject and subordinate to any such 'amendment, modification, alteration, extension or ternilnation if end only if Tenant's prior written consent is obtained. (ii) Landlord shall not exercise any approval rights given to Landlord under the ©EA without the prior written consent of Tenant. Tenant shall not be obligated to be reasonable In withholding Its consent except to the extent that Landlord Es obligated under the C>E.A to be reasonable In withholding its approval to the matter for which Landlord's approval has been requested. (iii) If Tenant cannot directly, Landlord shall take any and all actions necessary or required tq, enforce the covenants, agreements and obligations of the other parties tripe ()EA. If (x) a default occurs under the DEA, (y) such default is nest cured vrithfn the cure period provided under the OEA, and (z) Tenant cannot direptiy enforce the OEA, then upon the written request of Tenant, Landlord shall initiate and diligently pursue legal action against the defaulting party .atTenant's sple cost and expense. (o) Tenant shell have the right and easement lo use all access, parking, utility and encroachment easements granted under the 0 EAwh lob are appurtenant to and are for the benefit of the Land. Such right and easement shall be subject to the provisions of the CEA related thereto, and to the extant that the OEA provides that such rights and easements are non-exclusive, Tenant's rights with respect thereto shall be non-exclusive. ARTICLE VIII TAXES SECTION $.t. Tenant shall pay that portion of real estate taxes which shall be assessed and levied during the Term {except for portions of the Term occurring prior to the Rent Commencement Date) and any extension thereof against the Shopping Center property allocated ("'Tenant's Allocable Share') to the Premises. Landlord shall use reasonable efforts to cause the Premises to be separately assessed for real estate tax purposes. For all tax years during the Term for which the Premises are separately assessed for rea! estate tax purposes, Tenant shall pay to Landlord, in the manner otherwise provided under this Article VIII, One hundred percent (100%) of the real estate taxes levied and assessed upon the Premises and Tenant shall have no further liabllityto Landlord for the payment of real estate taxes assessed and levied upon arty other portion of the Shopping Center for such years, If the Premises are not separately assessed, Tenant's Allocable share of real estate taxes assessed against the Shopping Center shall be determined from notes and records maintained by the tax assessor for the municipality charged with the responsibility for real estate tax assessment of the Shopping Center as to the value of the land and irnprnvemonts within th a Premises. If no notes or records are &'LEO AI rratS41 EW siro .ar+EEIeetEr'sEla.yarn l,7nah3 17, maintained by the tax assessor as to the Premises or It such notes ar records are Inconclusive as to the value of the land and irnprdtiiements within the Premises, Tenant's Allocable Share of real estate taxes asses sed against the Shopping Center shall be equal to the sum of (a) the real estate taxes assesse0gainst the land comprising the larger tax parcel in which tho Premises are sitliated; multl3lii3d by a traction, the numerator of which is the acreage of Tenant's Tract and the denominator of which Is rho total acreage of the largertax parcel plus (b) If the Building is assessed as improved real estate, the real estate taxes assessed against the I prcvernents situated in the larger tax parcel, multiplied by a fraction, the numerator of which is the Floor Area of the Building and the d e nominator of which is the Floor Area of all buildings situated within the larger tax parcel. SECTJON t;,�, Tenant shall pay Tenant's Allocable Share of such reel estate taxes within thirty (30) days after receipt by Tenant of Landlord's itemized statement showing the real estate taxes due and the calculation of Tenant's Allocable Share thereof, but in na event shall Tenant be required to make any such payment more than ten (10) days prior to the date such tax is required to be paid without penalty to the taxing authority, If real estate taxes are payable in arrears. Tenant shall be responsible for real estate taxes on the basis of the years for which taxes are assessed as apposed to the years during which such taxes ere payable; provided, however, if ouch real estate taxes may be paid on an installment basis. Tenant shall not be required to pay more than Tenant's Allocable Share of the installment than due. All such paymonts shell be held by Landlord in trust solely for the purpose of paying real estate taxes on the Land and improvements constituting the Shopping Center and for no other purpose, The term "real estate taxes" a s used in this Soction shall not include any capital stock, franchise, estate, inheritance, devolution. succession, transfer, gift or income tax or tax of a similar nature whlch is or may become payable by Landlord or which may to imposed against Landlord or against the rents payable hereunder or upon the income or profits of Landlord by reason of any law now in force or hereafter enacted, The term "real estate faxes" shall, however, include special easessments hereafter levied which are not attributable to Landlord's Work end. if payable in installments, shall be charged against Tenant's Allocable Share of taxes only tc the extent .such installments accrue during the term of this Lease commencing with the sent Commencement Date. For any partial tax year falling within the term of this Leese, real estate taxes shall be prorated based on the number of days in such tax period felting within the term of this Lease. SECTION 8.3. Throughout the Term, Landlord shall pay, or cause to be paid, all real estate taxes, assessments and othertaxes, duties and charges In the some category imposed by any governmental or public authority which shall be a ssessed or levied against the Shopping Center or any part thereof or any buildings or other improvements thereon or any appurtenances thereto or fixtures therein or any tax, change or duty which may be Imposed, levied or be or become a charge in lieu of any such present tax. charge or duty (herein collectively called "taxes"). All sueht'taxes shalt be paid before they become delinquent and Landlord agrees to exhibit to Tenant recelpted bills or other evidence of payment of such taxes from time to time at Tenant's request; provided, however, nothing contained in thus Semler $.3 shall preclt:d a Landlord from contesting such taxes in any manner permitted by raw. e, SECTION 8,4. 2' • (a) tithe Premises are separately assessed, Tenant may contest in good faith by appropriate proceedings, or in any other manner permitted by law, at Tenant's expense, in Landlord's name of required by law), any taxes assessed or levied against the Premises, and Landlord agrees to reasonably cooperate with Tenant and to execute any documents reasonably required for such pup puou. Whenever Landlord is required to cooperate with Tenant under this section 8.4(a). Landlord shall cooperate with Tenant, Including the giving of any notices, If any, requested by Tenant, but Landlord shall not be obligated to incur any costs or expenses in cpnnection therewith except For inerhead coasts, Including, without G.1-EG^,L.'FDRINWiEyy,IrC$'13f;EELEV.I.E4 EfC.Wrti (711 Gag Iimitation, salaries ofemployees (including In-house" attorneys hc cooperate and telephone, stationery, postage and secretarial costs, Such contest may include appeals from any judgments, decrees or orders until a final determination shall be made by a courE or governmental department or authority having final jurisdiction in the matter. Notwithstanding such contest, Tenant shelf pay such real estate taxes before the Premises or any portion thereof becomes subject to any proceedings relative to a sale by governmental authority by reason of the nonpayment the roof, Upon the final determination of any buuh contest by a court or governmental department or authority having final jurisdiction in the matter, Tenant shall pay the same, together with such fines, interest, penalties, cost and charges as may In accordance with such determination be payable in connection therewith, Any tax refund received In connection with such contest she If belong to Tenant. All costs, fees and expenses {including reasonable attorneys' fees) incurred by 1 enant in connection with such contest, shall be borne by Tenant. (b) If the Premises are not separately assessed, then upon Tenants request, Landlord shat. contest in good faith by appropriate proceedings, or in any other manner permitted by law, in Landlord's name, any taxes assessed or levied against the tax parcels in which the Premises are situated. Tenant agrees to cooperate with Landlord and to execute any documents reasonably required for such purpose, Such contest shall include appeals from any judgments, decrees or orders until a finer determination shall be made by a court or governmental departmentor authority having In al Jurisi;lllgtion in the matter. Notwithstanding such contest. Landlord shall pay such taxes before the Shopping Center, or any portion thereof, may become subJect to.a'sale ilay-goverrr:rnontal a uthority by reason of the nonpayment thereof. Upon the fi r al determination of any such contest by a court or governmental department or. authority having final jurisdiction in the matter, Landlord shall pay the same, together with such fines, interest, penalties, cost and charges as may, in accordance With such determination, be payable in connection therewith; and Tenant shall pay to Landlord Tennis Allocable Share thereof. My tax refund, and all costs, fees and expenses, Including reasonable counsel fees, actually incurred and paid by Landlord in connection with such contest, shall be apportioned between Landlord and Tenant upon the basis of the arlcc abflity of such taxes under Section 8.1, (c) Landlord eh ail notify Tenant of any increased assessment of the tax parcels in which the Premises are situated, Landlord shall notify Tenant of such increased assessment in writing promptly after Landlord has received notice of same. ARTICLE IX Rl 1JpF NTRY SECTION, p.1. Landioni reserves the right to enter the Building during norrnol business hours upon at least forty-eight (48) hours prior written notice to Tenant to inspect the seine. Landlord further reserves the right, upon at least forty-eight (48) hours prior written notice to Tenant (except in the case of emergencies, in w.vhich event Landlord shall only be obligated to give such notice as Is practical under the circumstances), to enter the Building for the purpose of maintaining, repairing or replacing those portions of the Building for which Landlord is responsible hereunder and for the purpose of performing any obligations of Tenant hereunder which Tenant has failed to perform; provider] that such entry to the full extent practicable shall be limited to such times as Tenant is not open for business to the public and provided, further, that access to the Building shall not be denied Tenant nor shall the business of Tenant be interfered with unreasonably. if any maintenance, repairs or replacoments to the foundation or structural components of the improvements comprising the Building shall be so extensive that, In Tenant's reasonable discretion, it is riot commercially practicable for,Tenant to ca rrduct business upon all or any GV.ESALwFGRI.iS'NVIZRES'4rcPi0yu_ E Eto', r'U iroin.r4 19 Hello