> ...one of the many kinds of taxes you pay as a landlord.

A landlord can recover increases in the cost of servicing his building-operation-related debt from his tenants with an O&M rent increase. I expect that he can also recover increases in any kind of taxes that are related to running the building.

I would be pleased if you could find some SF Rent Board guidance or enough Rent Board decisions to form a pattern to demonstrate the incorrectness of my statement.