Tax Day is upon us once again, a timely reminder that for co-op and condo boards there are three eternal verities: death, taxes and noise complaints.  This was brought home by a woman with allergies so severe that she had to remove the carpets from her apartment years ago. In an effort to downsize, she recently bought a ground-floor co-op apartment with beautiful hardwood floors — only to learn after paying a deposit that the house rules require wall-to-wall carpeting, with padding, in all rooms except kitchens and bathrooms, even in ground-floor apartments.   Read the article…………………………….