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--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Assume Washington state long-term commercial lease which is triple net. Same landlord and same tenant for many decades. Landlord inadvertently pays the county real property taxes for many decades thinking that he had to pay the taxes and not the tenant. Didn't pay close attention to the lease terms.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Landlord sells property to new landlord (subject to long-term lease) who requires estoppel certificate from long-term tenant. Estoppel certificate states in part that “the tenant is not in default in the performance of the lease, and no notice of default has been given to tenant." Only signed by the tenant. </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Sale successfully closes and a few weeks after closing Landlord realizes that he should have never been paying the real property taxes for all these decades. Landlord sends written demand to former tenant demanding reimbursement of the real property taxes which were otherwise legally due under the triple net lease.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Mega law firm for former Fortune 100 tenant denies claim citing the estoppel certificate and the above cited provision. Also, raising estoppel, waiver and latches.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Obviously we're looking at six-year statute of limitations on the real property taxes (and waiver/laches) but want to hear from those who are far smarter than I.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Thank you.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><img width="86" height="130" src="cid:image002.jpg@01D131BB.67EEBE80" align="left" hspace="12"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Rober</span><b><span style="font-family:"Times New Roman",serif">t R. Rowley</span></b><span style="font-family:"Times New Roman",serif"> | Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">7 S. Howard St, Suite 218</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">Spokane, WA 99201</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">Telephone: (509) 252-5074</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">Mobile: (509) 994-1143</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">Facsimile: (509) 928-3084</span></p><p class="MsoNormal" style="line-height:12.0pt"><span style="font-family:"Times New Roman",serif">Email: </span><a href="mailto:rob@rowleylegal.com"><span style="font-family:"Times New Roman",serif;color:blue">rob@rowleylegal.com</span></a><span style="font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Web Site: </span><a href="http://www.rowleylegal.com/"><span style="font-family:"Times New Roman",serif;color:blue">www.rowleylegal.com</span></a><span style="font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">Practice concentrated on business, real estate and general legal matters in Washington and Idaho.</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><a href="https://www.facebook.com/rowleylegal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_2" src="cid:image003.gif@01D131BA.73264120"></span></a><a href="https://www.linkedin.com/pub/rob-rowley/11/172/b20"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_3" src="cid:image004.gif@01D131BA.73264120"></span></a><a href="https://twitter.com/ROBERTRROWLEY"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" id="Picture_x0020_4" src="cid:image005.gif@01D131BA.73264120"></span></a><a href="http://www.yelp.com/biz/robert-r-rowley-spokane"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:windowtext;text-decoration:none"><img border="0" width="43" height="21" id="Picture_x0020_5" src="cid:image007.jpg@01D131BB.67EEBE80"></span></a><span style="font-size:10.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">NOTICE: The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance.</span></p><p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#222222">DISCLAIMER: You should recognize that responses provided by e-mail means are akin to ordinary telephone or face-to-face conversations and do not reflect the level of factual or legal inquiry or analysis which would be applied in the case of a formal legal opinion. A formal opinion may very well reach a different conclusion.</span></p><p class="MsoNormal"> </p></div></body></html>