Adjustments will be made as of the time of the Closing in accordance with the regularly accepted practices of the Litchfield County Bar Association for commercial property in Torrington, Connecticut. Notwithstanding the foregoing, since Tenant is responsible under the Lease for payment of all real estate taxes associated with the Premises, no adjustment shall be made in favor of Tenant at Closing for real estate taxes; and further, no adjustment shall be made in favor of Tenant at Closing for any other items which are Tenant’s responsibility to pay anyway as Tenant under the terms of the Lease. Tenant agrees to assume and pay the taxes and other adjustment items assessed but not yet payable as part consideration for the sale. Special assessments, if any, shall be assumed by Tenant.