All real estate taxes and assessments (“ Taxes ”) assessed against the Property for the year of Closing shall be prorated as follows: Seller will be responsible for the payment of Taxes applicable to the period before the Closing Date, and Buyer will be responsible for the period on and after the Closing Date If the actual amounts to be prorated are not known as of the Closing Date, the prorations shall be made on the basis of the best evidence or estimates then available and thereafter, when actual figures are received, a cash settlement will be made between the Seller and Buyer outside of Closing.