This Article will attempt to provide some suggestions, but few answers, to those charged with the responsibility of counseling condominium owners\u27 associations on tax matters. The difference, if any, between assessments and expenditures constitutes net income to the association. Whether and to what extent the association will be taxed on this income is a matter of considerable debate. The law on the subject is sparse, and the tax status of the homeowner\u27s association is in flux, with congressional legislation on the matter pending
Condominium is a special and relatively new type of property right emerged in the last century to be...
This article assesses the Montana Unit Ownership Act (UOA), the condominium statute adopted by the M...
Condominium is a special and relatively new type of property right emerged in the last century to be...
The ancient concept of condominium ownership has been revived in this country as an answer to the in...
(Excerpt) To meet ever-increasing demands for public services, local governments have relied upon ta...
As a result of deterioration or obsolescence of condominium premises, unit owners often decide to re...
This article will deal with legal problems relating to the financing of condominiums and cooperative...
The functioning of condominium communities and projects has received increased attention from housin...
Although the establishment of a common element corporation will provide the unit owners with some re...
The development of the condominium concept is a direct response to the problems of urbanization, inc...
The Texas Condominium Act (TCA) is the type of condominium statute often referred to as “first-gener...
The condominium is one of the fastest growing forms of housing in the United States. As a legal conc...
The use of the condominium form of ownership has grown at a rapid pace. Since 1961, when Congress au...
This is a preprint of an article that appeared in: 2002 Georgia Journal of International and Compara...
This Article has several objectives. Part I provides a foundation for discussion by briefly outlinin...
Condominium is a special and relatively new type of property right emerged in the last century to be...
This article assesses the Montana Unit Ownership Act (UOA), the condominium statute adopted by the M...
Condominium is a special and relatively new type of property right emerged in the last century to be...
The ancient concept of condominium ownership has been revived in this country as an answer to the in...
(Excerpt) To meet ever-increasing demands for public services, local governments have relied upon ta...
As a result of deterioration or obsolescence of condominium premises, unit owners often decide to re...
This article will deal with legal problems relating to the financing of condominiums and cooperative...
The functioning of condominium communities and projects has received increased attention from housin...
Although the establishment of a common element corporation will provide the unit owners with some re...
The development of the condominium concept is a direct response to the problems of urbanization, inc...
The Texas Condominium Act (TCA) is the type of condominium statute often referred to as “first-gener...
The condominium is one of the fastest growing forms of housing in the United States. As a legal conc...
The use of the condominium form of ownership has grown at a rapid pace. Since 1961, when Congress au...
This is a preprint of an article that appeared in: 2002 Georgia Journal of International and Compara...
This Article has several objectives. Part I provides a foundation for discussion by briefly outlinin...
Condominium is a special and relatively new type of property right emerged in the last century to be...
This article assesses the Montana Unit Ownership Act (UOA), the condominium statute adopted by the M...
Condominium is a special and relatively new type of property right emerged in the last century to be...