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Easement over, upon and across the property described and depicted in Exhibit "B", free and clear of all liens and encumbrances and in the condition required by paragraph 4. (c) If the Seller is anon -resident alien or foreign entity, Seller shall deliver to the County an affidavit, in a form acceptable to the County, certifying that the Seller and any interest holders are not subject to tax under the Foreign Investment and Real Property Tax Act of 1980. (d) The Seller and the County shall each deliver to the other such other documents or instruments as may reasonably be required to Close this transaction. 9. Taxes. All taxes and special assessments which are a lien upon the property on or prior to the Closing Date (except current taxes which are not yet due and payable) shall be paid by the Seller. 10. Closing Costs; Expenses. County shall be responsible for preparation of all Closing documents. 10.1 County shall pay the following expenses at Closing: 10.1.1 The cost of recording the easement and any release or consent and joinder obtained by Seller pursuant to this Agreement. 10.1.2 Documentary Stamps required to be affixed to the easement. 10.1.3 All costs and premiums for the owner's marketability title insurance commitment and policy, if any. 10.1.4 Engineering costs incurred by Seller to MBV Engineering, Inc. in the amount of $12,472.31 as a result of additional engineering services created by the existence of the County's water and sewer lines discovered in the easement. Unpaid invoices shall be paid directly to MBV Engineering, Inc. 10.1.5 Attorney's fees and costs of $4,132.67 to Michael O'Haire. 10.1.6 Attorney's fees and costs of $3,500.00. to Charles A. Sullivan, Sr. 10.1.7 Construction costs in the amount of $10,821.92 to Chilberg Construction Company incurred by Seller as a result of additional construction work created by the existence of the County's water and sewer lines discovered in the easement. Unpaid invoices shall be paid directly to Chilberg Construction. 10.1.8 Architectural .costs in the amount of $400.00 to John H. Dean .Architect & Associates, PA incurred by Seller as a result of additional architectural services created. by the existence of the County's water and sewer lines discovered in the easement. Unpaid invoices shall be paid directly to John H. Dean Architect &Associates, PA. D