A district judge in Florida described community associations as “a little democratic sub-society of necessity.” And, as with federal, state, and local governments, for the “little sub-society” to function, it needs revenue. Association revenue comes in the form of HOA fees paid by homeowners – the functional equivalent of property taxes paid to a local government. An association’s authority to collect HOA fees (or “assessments”) arises from two places: state law and the HOA’s declaration.
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