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  2. Special assessment tax - Wikipedia

    en.wikipedia.org/wiki/Special_assessment_tax

    While variations of the concept of special assessments have existed in a number of the world’s nations since the 1600s, [2] in the US a special assessment is more formally defined through court action as remuneration that a governmental unit may demand from property owners to fund a public project which creates a "benefit" in properties lying ...

  3. Homeowner association - Wikipedia

    en.wikipedia.org/wiki/Homeowner_association

    Special assessments often require a homeowner-vote if the amount exceeds a prescribed limit established in the association's by-laws. In California, for example, a special assessment can be imposed by a board, without a membership vote, only when the total assessment is five percent or less of the association's annual budget. Therefore, in the ...

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  5. What's an HOA and do you have to join? What Texas law says ...

    www.aol.com/whats-hoa-join-texas-law-110513942.html

    According to the American National Bank of Texas, average HOA dues in Texas range from around $100 a year to more than $1,000 per month, but they can be higher in some communities with more ...

  6. 'This problem is not going away': An entire Florida ... - AOL

    www.aol.com/finance/problem-not-going-away...

    The homeowners received notice of the assessment in early June, which detailed how the HOA’s reserves had never been fully funded in its 20-year history, presenting the community with a ...

  7. 'I needed to return to work': Florida condo owners face ... - AOL

    www.aol.com/finance/needed-return-florida-condo...

    'I needed to return to work': Florida condo owners face unretiring or selling their homes after being hit with a striking $100,000 in special assessment fees Bethan Moorcraft July 23, 2024 at 4:20 AM