7. TAXES. LESSEE shall have the responsibility to pay, no later than the due date, any
personal property, real estate taxes, assessments, or charges owed on the Property which is the result of
LESSEE’s use of the Premises and/or the installation, maintenance, and operation of the LESSEE’s
improvements, and any sales tax imposed on the rent (except to the extent that LESSEE is or may
become exempt from the payment of sales tax in the jurisdiction in which the Property is located),
including any increase in real estate taxes at the Property which arises from the LESSEE’s improvements
and/or LESSEE’s use of the Premises. Notwithstanding the foregoing, LESSEE shall not have the
obligation to pay any tax, assessment, or charge that LESSEE is disputing in good faith in appropriate
proceedings prior to a final determination that such tax is properly assessed provided that no lien attaches
to the Property. Nothing in this Paragraph shall be construed as making LESSEE liable for any portion of
LESSOR’s income taxes in connection with any Property or otherwise.
LESSEE shall have the right, at its sole option and at its sole cost and expense, to appeal,
challenge or seek modification of any tax assessment or billing for which LESSEE is wholly or partly
responsible for payment. In the event that as a result of any appeal or challenge by LESSEE, there is a
reduction, credit or repayment received by the LESSOR for any taxes previously paid by LESSEE,
LESSOR agrees to promptly reimburse to LESSEE the amount of said reduction, credit or repayment.
In addition to the forgoing, the Parties agree that the following provisions of NH RSA 72:23 1.{b)
as the same may be amended from time-to-time, are an essential part of this agreement:
e failure of the LESSEE to pay the duly assessed persona! and real estate taxes when due shall be
cause to terminate said lease or agreement by the LESSOR.
* The LESSEE’s obligations extend to the payment of both current and potential real and personal
property taxes, and expressly extends to real and personal property taxes on structures or
improvements added and owned by the LESSEE.
8. USE. GOVERNMENTAL APPROVALS. LESSEE shali use the Premises for the
purpose of constructing, maintaining, repairing, and operating a communications facility and uses
incidental thereto. All improvements, equipment, antennas, and conduits of LESSEE shall be at
LESSEE’s expense and their installation shall be at the discretion and option of LESSEE. LESSEE shall
have the right to replace, repair, add, or otherwise modify its utilities, equipment, antennas and/or
conduits, or any portion thereof, and the frequencies over which the equipment operates, whether the
equipment, antennas, conduits, or frequencies are specified or not on any exhibit attached hereto, with no
increase in rent, during the Term. It is understood and agreed that LESSEEF’s ability to use the Premises
is contingent upon its obtaining after the execution date of this Agreement all of the certificates, permits
and other approvals (collectively the “Governmental Approvals”) that may be required by any Federal,
State or Loca! authorities as well as satisfactory soil boring tests and structural analysis which will permit
LESSEE use of the Premises as set forth above. LESSOR shall cooperate with LESSEE in its effort to
obtain such approvals and shall take no action which would adversely affect the status of the Property
with respect to the proposed use thereof by LESSEE. In the event that (i) any of such applications for
such Governmental Approvals should be finally rejected; (ii) any Governmental Approval issued to
LESSEE is canceled, expires, lapses, or is otherwise withdrawn or terminated by governmental authority;
(iii) LESSEE determines that such Governmental Approvals may not be obtained in a timely manner; (iv)
LESSEE determines that any soil boring tests or structural analysis is unsatisfactory; (v) LESSEE
determines that the Premises is no longer technically or structurally compatible for its use, or (Vi)
5
