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Is there any authority for the owners to capitalize any part of the money paid by those owners, usually monthly, to their association and spent by the association on keeping the place running and in good shape?

Based on how described and how collected?
Based on how named and how used?
Based on how reported back to the owners, like in an annual financial statement?

A cite/link to a relevant, authoritative, professionally written article online would be appreciated.

No hurry, the refrigpbrerator is well stocked.

You asked more or less the same question just a few months ago, but you decided you didn't like the answers, what few there were. Why will this time be any different?

viewtopic.php?f=8&t=15282

Thanks for the reminder. My memory eraser works better than my memory keeper.

Isn't it a matter of applying the same laws and regs. as one would for any property, but with the added burden of figuring out and supporting the facts? Like in this case, https://ustaxcourt.gov/UstcInOp/Opinion ... px?ID=5737, wherein Judge Goeke goes into excruciating detail about figuring out what's in the fees paid. Admittedly, it involves a CCRC and medical expenses but the concepts involved are remarkably similar. Burden of proof is important here.

Here's an ancient (by tax standards) article that does not quite say what I'm trying to say but I could probably make it seem that way. The citations probably need to be Shepardized. https://digitalcommons.law.scu.edu/cgi/ ... =lawreview