This excerpt taken from the RCL 10-K filed Mar 14, 2005.
Taxes includes (i) all real property taxes and assessments (general and special) and personal property taxes, charges, rates, duties and assessments rated, levied or imposed by any governmental authority with respect to the Premises and any improvements, fixtures and equipment located therein or thereon, and with respect to all other property of Landlord, real or personal, located in or on the Premises or the Building and used in connection with the operation of the Building; (ii) any tax in lieu of a real property tax; (iii) any tax or excise levied or assessed by any governmental authority on the rentals payable under this Lease or rentals accruing from the use of the Premises; provided that this shall not include federal or state, corporate or personal income taxes; and (iv) any tax or excise imposed or assessed against Landlord which is measured or based in whole or in part on the capital employed by Landlord to improve the Premises and construct the Building in lieu of a real property tax. Anything in this Section to the contrary notwithstanding, Taxes shall not include federal or state, corporate or personal income taxes. If Landlord receives a refund of Taxes then Landlord shall credit such refund, net of any professional fees and costs incurred by Landlord to obtain the same, against the Taxes for the Operating Year to which the refund is applicable or the current Operating Year, at Landlords option. Taxes shall not include any late charges, interest or penalties incurred due to late payment. Landlord shall use reasonable efforts to reduce and minimize Taxes as well as all other Landlords Operating Expenses throughout the Term of the Lease to the extent possible consistent with operating the Building in a first-class manner as compared to other comparable Class A suburban customer connect call center buildings in the Eugene-Springfield, Oregon office space market. Tenant shall pay the real property tax assessments due for the Premises directly to the taxing authority and provide Landlord with proof of payment within thirty (30) days thereof. If Tenant pays the real property tax assessment in a timely manner, Tenant shall receive all the benefits of the maximum discount available by law, whether or not Landlord has paid same timely. Tenant shall not pay any increase in the real property tax assessment resulting from a reassessment due to a transfer of ownership of the Premises by Landlord.