Opinion
December 5, 1991
Appeal from the Supreme Court, New York County (William Davis, J.).
Under the plain meaning of the lease (see, Martin v Glenzan Assocs., 75 A.D.2d 660), plaintiff is responsible for 11% of the real estate taxes attributable to the land consisting of 13 specifically identified lots, 12 of which were assembled by defendants and used for the construction of a high-rise office building. Since the tenant is responsible only for real estate taxes attributable to the land, and not to the building (cf., Credit Exch. v 461 Eighth Ave. Assocs., 69 N.Y.2d 994), there is no issue as to improvements made for the exclusive benefit of the landlord. An obligation on the part of defendants to make greater efforts to reduce plaintiff's tax burden than they have made to reduce their own tax burden "cannot be fairly inferred from the agreement of the parties" (National Equip. Rental v J I Carting, 73 A.D.2d 666, 667). The implied covenant of good faith and fair dealing has not been violated because the obligations imposed on plaintiff are not "manifestly unreasonable" (City of Rochester v Vanderlinde Elec. Corp., 56 A.D.2d 185, 188).
We have considered plaintiff's remaining contentions and find them to be without merit.
Concur — Sullivan, J.P., Milonas, Ellerin, Kassal and Smith, JJ.