Howard J. Kaplan and Brenda L. Kaplan, et al. - Page 22

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          on Maple Street had been filed with the Sandusky County re-                 
          corder’s office.                                                            
               On December 30, 1999, Ronald A. Matamoros (Mr. Matamoros)              
          had a letter that he prepared (Mr. Matamoros’s December 30, 1999            
          letter) hand delivered to Mr. Kaplan and faxed to Ms. Schadle.              
          When Mr. Matamoros prepared that letter, he was not aware                   
          (1) that TMC had a new building constructed on KQC’s land with              
          HHS’s grant funds and (2) that on May 15, 1998, a notice of                 
          Federal interest with respect to the improved property on Maple             
          Street was filed with the Sandusky County recorder’s office.  Mr.           
          Matamoros’s December 30, 1999 letter stated in pertinent part:              
                    You have asked us to review the lease agreement                   
               between KQC Investors, LLC and Texas Migrant Counsel                   
               [sic], Inc. relating to a child care facility located                  
               in Helena, Ohio.  Specifically, you have asked us to                   
               opine as to the ownership of the improvements located                  
               on the property.                                                       
                    We understand that the tenant has made certain                    
               improvements to your property which they are presently                 
               occupying pursuant to the provisions of the lease                      
               agreement.  Once those improvements were incorporated                  
               into the property, i.e., as fixtures located within the                
               building, title to those improvements immediately                      
               vested in your company subject only to the possessory                  
               rights of the tenant under the lease agreement and                     
               provided, however, that the tenant maintains its obli-                 
               gations under the lease agreement in good standing.                    
                    The provisions of the lease that support this                     
               interpretation are as follows:                                         
                    a.  The description of the “Demised Premises” in                  
               paragraph 1 clearly identifies the property owned by                   
               you as “all buildings, structures, fixtures and im-                    
               provements erected or located on the Parcel, or affixed                
               thereto;”                                                              





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