Some landlords even pay tenants to lease shops, as this is cheaper than paying the tax, Mr. Manning said.

WSJ: U.K. Retail Rents Drop as Stores Close

The City of Sacramento has agreed to sell real estate and lease its parking operations to pay for the rest.

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Another difference between these leases and traditional ones is that these leases can be terminated at any time without the kind of penalty one would pay with a lease on, say, a Cadillac through General Motors.

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