TAX AND OTHER ADJUSTMENTS. The following, if any, shall be apportioned and pro-rated between the Purchaser and Seller as of the date of the transfer of title to be based on the fiscal year of each taxing unit: rents and security deposits. Seller shall assign and transfer to Purchaser all written leases and security deposits affecting the premises. taxes, sewer, water rents, and condominium or homeowner association fees. municipal assessments. fuel, based upon fair market value at time of closing.
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