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no less than thirty (30) days prior to the delinquency date thereof. Within thirty <br /> (30) days after Tenants has received evidence from any collecting authority that <br /> such Real Estate Taxes have been paid, Tenants shall also provide Landlord with <br /> a copy of such evidence that such Real Estate Taxes were paid. Nothing in this <br /> Lease shall obligate Tenants to pay any estate, inheritance, franchise, income or <br /> similar taxes of Landlord nor shall any of same be deemed Real Estate Taxes, <br /> unless the same shall be specifically imposed in substitution for, or in lieu of, Real <br /> Estate Taxes. If Tenants fails to pay to the collecting authority any Real Estate <br /> Taxes when due hereunder, then Tenants shall, without limiting any other <br /> remedies available to Landlord, reimburse Landlord for any and all penalties or <br /> interest, or portion thereof, paid or incurred by Landlord as a result of such <br /> nonpayment or late payment by Tenants. Without limitation of the foregoing, <br /> Tenants shall deposit with Landlord no later than thirty (30) days prior to the end <br /> of the Lease Term an amount sufficient to pay unpaid Real Estate Taxes and other <br /> accrued liabilities that will encumber the Demised Property after the end of the <br /> Lease Term, to the extent that Real Estate Taxes and such other liabilities have <br /> accrued and will accrue through the end of the Lease Term. Landlord shall <br /> segregate all such deposits from its other funds and use such deposits solely to <br /> pay such accrued liabilities as they come due. All collecting authorities shall be <br /> instructed to send all invoices for Real Estate Taxes to Tenants. In the event any <br /> collecting authority sends the invoices to Landlord instead of Tenants, Landlord <br /> shall promptly forward such invoices to Tenants. If Landlord receives any notices <br /> of assessment from any Governmental Authority for the Demised Property, <br /> Landlord shall promptly forward a copy of such notices of assessment to Tenants. <br /> (c) Tenants shall have the right to undertake an action or proceeding against <br /> the applicable collecting authority seeking an abatement of Real Estate Taxes or a reduction in <br /> the valuation of the Demised Property and/or contest the applicability of any Real Estate Taxes <br /> (including, without limitation, a reduction in the value of the Demised Property under the terms <br /> of Proposition 8 (as adopted by the voters of the State of California in the November 1978 <br /> election)); provided, however, that Tenants delivers to Landlord prior written notice of any such <br /> action or proceeding by Tenants, and that Tenants has paid timely (and continues to pay timely) <br /> all Real Estate Taxes as provided in this Lease to the extent required by applicable Law. In any <br /> instance where any such permitted action or proceeding is being undertaken by Tenants, (i) <br /> Landlord shall cooperate reasonably with Tenants, at no cost or expense to Landlord, execute <br /> any and all documents approved by Landlord and reasonably required in connection therewith, <br /> and, to the extent required by the collecting authority, agrees to file at Tenants' request any <br /> action or proceeding against the collecting authority in its own name, and (ii) Tenants shall <br /> provide Landlord with all information reasonably requested by Landlord with respect to such <br /> action or proceeding within five (5) days after receipt of Landlord's written request. Tenants <br /> shall be entitled to any refund (after the deduction therefrom of all expenses incurred by <br /> Landlord in connection therewith) of any Real Estate Taxes (including penalties or interest <br /> thereon) received by Tenants or Landlord, whether or not such refund was a result of actions or <br /> proceedings instituted by Tenants, to the extent such refund relates to Real Estate Taxes that are <br /> the responsibility of Tenants pursuant to this Section 3.03. <br /> 4 <br />