Adams Stirling PLC
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ASSESSMENTS MENU

*Types of assessments
Allocation methods (pro rata, uniform, variable)
Budgeting (menu)
Capital improvements
Cash - refusal to accept
Disclosure checklist
Dues vs assessments
Fees (menu)
Payment method
Tax deduction
Unexpected expenses
 
DELINQUENT OF ASSESSMENTS
Collections (menu)
 
EMERGENCY ASSESSMENTS
Defined
To pay judgments
 
REGULAR ASSESSMENTS (DUES)
20% limitation
Amendment to restrict increases
Budget (menu)
Committee approval
Comparison to other HOAs
Disputed charges
Dues defined
Duty to assess
Duty to pay
Erroneous assessments
Mid-Year increase
Notice of increase
Offsets not allowed
Priority of payments
Pro rata
Raising dues
Temporary dues increase
Variable assessments
Withholding dues
 
REIMBURSEMENT ASSESSMENTS
Defined
Notice of hearing

SPECIAL ASSESSMENTS
Allocation method
Board approval
   -5% limitation
   -budgeted gross expenses
   -canceling an assessment
   -duty to assess
   -frequency of assessments
   -multipurpose assessment
   -notice requirement
   -overlapping assessments
Disputed charges
Duty to pay
Landscape maintenance district
Maintenance assessment district
Membership approval
   -approval requirement
   -canceling an assessment
   -death and dying
   -expenditure limitation
   -extended balloting
   -multipurpose
   -quorum requirement
Political contributions
Priority of payments
Pro rata
To fund reserves
 
WEBSITES
AICPA Accounting Guide
FASB (Financial Accounting Standards Bd)
 
RELATED MENUS
    Audits
    Banking
    Budgets
    Collection of Assessments
    Dispute Resolution (ADR, IDR)
    Fees
    Reserves
    Taxes
 

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