A person who uses a wheelchair attempts to enter a store but cannot due to steps. The store (Tenant) claims that it just leases the building and is not responsible for the structure; the building owner (Landlord) responds that it's the store that puts itself out to the public and it is responsible for complying with codes, including ADA/ADAAG. Who is responsible? Likely both (and any good attorney for plaintiff would include both in a lawsuit).
The duty to comply with the ADA is non-delegable. However, a landlord and tenant could assign that duty in a lease contract. Unfortunately, many commercial leases do not include terms allocating responsibility regarding ADA/access compliance. Common commercial lease terms such as "Tenant is responsible for complying with all applicable laws" and "Tenant shall indemnify Landlord for all claims arising out of Tenant's use of the property" have not protected landlords from liability with the ADA/access laws by some courts.
In the absence of clear, intentional terms regarding ADA and access code compliance, both landlords and tenants are liable if sued. Review your commercial lease and add terms allocating this duty.
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