tenant improvements - who pays the property tax??

I'm about to sign a lease on a space for a bar. We need to do $34,000 worth of improvements to bring it up to ADA code. We are paying for the improvements out of pocket, but because we don't own the building, the landlord will own all of the improvements (new restrooms, new plumbing, etc). I'm trying to plan our projected profit-loss but I've never done improvements on someone else's property before. It seems unfair that we would pay the property tax on them, since we don't own them and the landlord is reaping the benefit of having an updated space, but I've read that sometimes this is the case. WHY? Can anyone tell me who is actually on the hook for TI taxes? I'm in California.

via Small-Business-Forum.net http://www.small-business-forum.net/accounting-taxes/10605-tenant-improvements-who-pays-property-tax.html