Feldman, Feldman & Baratz, P.A.(updated )
This article is general information for association boards and managers, not accounting, tax, or legal advice for a specific association. For Florida's annual reporting rules, see Florida reporting requirements.
Since Florida's structural integrity reserve studies (required for condominium buildings three habitable stories or higher) and milestone inspections took effect, many condominium and HOA boards are facing seven-figure projects. A common solution: borrow from a bank, then repay the loan through a special assessment that owners can pay up front or in monthly installments. It sounds simple. But the same mistakes keep showing up, often years later, when the loan balance no longer matches what...
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