Before tenants can move into a new office building, which of the following is NOT a necessary consideration?

Payment of property taxes is not a direct requirement for tenants moving into a new office building. While property taxes are an ongoing financial obligation of the property owner and can affect the overall financial viability of the property, they do not impact the immediate ability of tenants to occupy the space.

On the other hand, compliance with building codes, proper building permits, and the issuance of a certificate of occupancy are all essential factors that directly affect the readiness and legality of a building for occupancy. Building codes ensure safety and suitability, building permits confirm that necessary regulations were followed during construction, and a certificate of occupancy signifies that the building meets all regulatory requirements and is safe for use. These considerations must be addressed prior to tenants moving in, establishing their priority over the payment of property taxes in the context of tenant occupancy.