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<br />hereto: real property taxes, assessments (including, without limitation, all <br />assessments for public improvements, services, or benefits, irrespective of when <br /> <br />commenced or completed), excises, levies, business taxes, license, permit, <br />inspection, and other authorization fees, transit development fees, assessments <br /> <br />or charges for housing funds, services payments in lieu of taxes, water and <br />sewer charges, any other fees or charges of any kind which are levied, <br /> <br />assessed, confirmed, or imposed by any public authority, and other similar <br /> <br />government charges levied on or attributable to the Building or their operation, <br />including, without limitation (i) real property taxes or assessments levied or <br /> <br />assessed against the Building (ii) assessments or charges levied or assessed <br />against the Building by any redevelopment agency, and (iii) reasonable legal <br /> <br />fees, costs, and disbursements incurred for proceedings to contest, determine, or <br /> <br />reduce Real Estate Taxes, but in no event greater than the amount by which the <br />Real Estate Taxes are actually reduced. <br /> <br />2.3.5.1 Exclusions from Real Estate Taxes. Real Estate Taxes <br /> <br />shall not include (a) federal, state, or local income taxes; (b) franchise, gift, <br />excise, capital stock, estate, succession, or inheritance taxes; (c) penalties or <br /> <br />interest for late payment of Real Estate Taxes; (d) the portion of Real Estate <br />Taxes that is allocable to any Building capital improvements made after the <br /> <br />Building was fully assessed as a completed and occupied unit and the Lease <br />was signed, except to the extent the additional improvements directly benefit all <br /> <br />tenants or at least directly benefit the Tenant. <br />2.3.6 Operating Expenses. "Operating Expenses" means all <br /> <br />expenses incurred by Landlord in maintaining and operating the Building, <br />including without limitation, costs of the following: (1) utilities; (2) supplies; (3) <br /> <br />insurance (including workers' compensation; health, accident, and group life pro <br /> <br />C¡!k <br />V <br />