http://www.irs.gov/pub/irs-tege/eotopicr82.pdf
quote "Generally, homeowners' associations are composed of homeowners in a
particular area with membership usually being compulsory. Typically, the purposes
for which these organizations are formed include the administration and
enforcement of covenants for preserving the architecture and appearance of a
particular area, and the ownership and maintenance of
common property and
facilities, such as recreational facilities, streets, and sidewalks. These organizations
are usually supported by dues and assessments from members
i tutaj
http://legal-dictionary.thefreedictionary.com/common+property
2) property managed by a homeowners' association in a condominium project or a subdivision development, which all owners may use and each owns a percentage interest.
edytowany przez savagerhino: 21 cze 2015