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A 4UE GOPY =E � f) ICATION ON LAST PAGE A TRUE COPY J.R. ?fRiTH, CLERK CERTIFICATION ON LAST PAGE J.R. SMITH, CLERK in the nature of a concession or franchise payment for the privilege of doing business on airport property and not for the right to occupy and possess the real estate, when paid to LANDLORD for such privilege, shall be deemed payments as defined in section 212.02(10)(j), Florida Statutes. (b) Local Ad Valorem Taxes: Section 196.199(2)(b), Florida Statutes, imposes regular local property taxes on government leaseholds not performing governmental, municipal, or public purposes or activities. These taxes are imposed on TENANT'S leasehold interest. LANDLORD'S leased fee remains exempt, including all buildings and other leasehold improvements, unless owned by TENANT. If the leasehold, through the use of the TENANT, is serving a govemmental, municipal, or public purpose, as defined in section 196.012(6), Florida Statutes, the leasehold is not subject to tax. (§196.199(2)(a), Fla. Stats.) Regardless, non -ad valorem fees may be imposed by local govemmental units which are levied against and payable by TENANT whether TENANT is subject to regular ad valorem taxes, or not. LANDLORD is not subject to such non -ad valorem fees, under this leasehold, and such fees must be paid by TENANT. LANDLORD cannot and does not become liable for either regular ad valorem taxes or non -ad valorem fees imposed on the TENANT. Nonpayment will result in the TENANT being subject to direct action under section 197.432(10), Florida Statutes. (c) Other Taxes: TENANT shall be liable for, and shall pay, any other taxes legally imposed on it by any govemmental unit. TENANT recognizes that nonpayment of any such tax cannot and does not constitute a lien against LANDLORD'S interest in the leased premises and will constitute a personal obligation of TENANT to the govemmental unit imposing such tax. Page 9 of 38 N:\Client Docs\Airport\Attachment B\2016. February,16.ATTACHMEHT B.docx