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of shortage, such reasonable restrictions on uses or priorities for curtailed use, as may be <br />necessary to adapt to such emergency conditions or shortage. Lessee agrees that no liability <br />in tort or contract shall attach to the Board hereunder on the account of the necessity for <br />adopting and implementing such policies to meet emergency conditions or shortage. In the <br />event that the Board is unable to make the deliveries of water to Lessee specified in this <br />Agreement, then Lessee's payment for water shall be reduced or refunded in proportion to <br />any reduction of deliveries by the Board. <br />17. Not a Permanent Supply. The Parties understand and agree that this Agreement is not to be <br />interpreted as any commitment on the part of the Board to furnish water to Lessee on a <br />permanent basis, but rather to assist Lessee in supplementing Lessee's own water supplies by <br />the leased water from the Board for a temporary period of 10 years. <br />18. Sales Tax or Other Taxes. In the event any sales tax or other tax is levied on the sale or lease <br />of water under this Agreement, Lessee agrees to pay said tax. Lessee may, however, contest <br />the imposition of any such tax at its own expense, and the requirement of payment under this <br />Agreement shall be without prejudice to Lessee's right to contest any attempted imposition <br />of tax. <br />19. Assignability. This Agreement may be assigned by Lessee or Lessee may sublease water <br />obtained from the Board under this Agreement subject to prior written approval of said <br />assignment or sublease by the Board, which approval shall not be unreasonably withheld. <br />20. Substitute Supply Plans and Augmentation Plans. The parties both recognize that Lessee will <br />use the water to be delivered under this Agreement for replacement of depletions in a <br />substitute supply plan and /or augmentation plan. The Board agrees that the water to be <br />delivered under this Agreement may be used in substitute supply plans and augmentation <br />Page 6 of 9 <br />