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A TRUE COPY <br />CERTIFICATION ON LAST PAGE <br />J.R. SMITH, CLERK <br />in the nature of a concession or franchise payment for the privilege of doing business on <br />airport property, and not for the right to occupy and possess the real estate, when paid <br />to LANDLORD for such privilege, shall be deemed payments as defined in section <br />212.02(10)(j), Florida Statutes. <br />(b) Local Ad Valorem Taxes: Section 196.199(2)(b), Florida Statutes, <br />imposes regular local property taxes on government leaseholds not performing <br />governmental, municipal, or public purposes or activities. These taxes are imposed on <br />TENANT'S leasehold interest. LANDLORD'S leased fee remains exempt, including all <br />buildings and other leasehold improvements, unless owned by TENANT. If the <br />leasehold, through the use of the TENANT, is serving a governmental, municipal, or <br />public purpose, as defined in section 196.012(6), Florida Statutes, the leasehold is not <br />subject to tax. (§196.199(2)(a), Fla. Stats.) Regardless, non -ad valorem fees may be <br />imposed by local governmental units which are levied against and payable by TENANT <br />whether TENANT is subject to regular ad valorem taxes, or not. LANDLORD is not <br />subject to such non -ad valorem fees, under this leasehold, and such fees must be paid <br />by TENANT. LANDLORD cannot and does not become liable for either regular ad <br />valorem taxes or non -ad valorem fees imposed on the TENANT. Nonpayment will <br />result in the TENANT being subject to direct action under section 197.432(10), Florida <br />Statutes. <br />(c) Other Taxes: TENANT shall be liable for, and shall pay, any other taxes <br />legally imposed on it by any governmental unit. TENANT recognizes that nonpayment <br />of any such tax cannot and does not constitute a lien against LANDLORD'S interest in <br />the leased premises and will constitute a personal obligation of TENANT to the <br />governmental unit imposing such tax. <br />Page 9 of 38 <br />N.%Client Docs\Airport\Attachment B\2016.February.16.ATTACHMENT B.docx <br />