Real estate taxes and assessments imposed by any governmental authority (" Taxes ") with respect to the Real Property and Improvements for the relevant tax year in which the Real Property is being sold and that are not yet due and payable or that have not yet been paid and that are not (and shall not be) reimbursable by tenants under the Leases as Operating Costs shall be prorated as of the Close of Escrow based upon the most recent ascertainable assessed values and tax rates and based upon the number of days Buyer and Seller will have owned the Real Property during such relevant tax year. Seller shall receive a credit for any Taxes paid by Seller and applicable to any period after the Close of Escrow.