Mortgage Tax States definition

Mortgage Tax States means, collectively, Alabama, Florida, Kansas, Georgia, Minnesota, New York, Oklahoma, Tennessee, Virginia and any other State in which an Individual Property or any Substitute Property may be located which imposes a mortgage recording or other mortgage tax.
Mortgage Tax States means the states of Florida, Maryland, Washington, D.C., Minnesota, Virginia, New York and Georgia, and any other state(s) identified to the Mortgage Tax Collateral Agent by the Company and the First-Lien Administrative Agent which requires a significant payment of mortgage recording taxes or other fees or taxes of a comparable nature and magnitude as that of any of the foregoing Mortgage Tax States.