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Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners

Gerald Korngold

Agosto 2011, inglês


While taxpayer demand for infrastructure and service funding have expanded over the years, municipal resources to deliver these services have become more difficult to access as a result of the current financial crisis and existing legislative limitations on tax increases. The consequent shortfalls in the revenue of the property tax have forced municipalities to cut services to certain types of homeowners. Common interest communities, such as condominiums and homeowner association (HOA) communities, are often singled out for these service cuts. This article analyzes the issue of this denial of municipal services to condominium and HOA owners from a public policy and legal perspective.


Keywords

Associações de Proprietários de Habitação, Infraestrutura, Temas Legais, Políticas Públicas, Tributação