Lease Ambiguous on Agency’s Liability for Increased Property Taxes After Space Was Expanded but Remained Unoccupied; CBCA 5210, CFP FBI-Knoxville LLC v. General Services Administration

Appellant’s motion for summary relief and the government’s motion to dismiss an appeal of the contracting officer’s final decision demanding repayment of overpaid property taxes are denied, where the Civilian Board of Contract Appeals concluded the lease agreement did not clearly state whether the percentage of occupied space for tax purposes would be adjusted if the leased space was expanded, regardless of the agency’s portion of occupancy, and where extrinsic evidence is required to interpret the ambiguous terms.