Like many other organizations, homeowner associations use reserve funds as a way to prepare for future expenses and hopefully to avoid having to levy a substantial special assessment to pay for capital projects. Unlike for condominiums, however, homeowner associations in Florida are not statutorily obligated, per se, to create, maintain or fund reserve accounts. Section 720.303(6)(b), Fla. Stat., provides in relevant part: Read the entire article……………………………….
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