Tax Type
Property Tax
Description
Community Association
Topic
Exemptions
Date Issued
05-14-1974
Property owned by a community association is probably not exempt from taxation despite two legislative provisions to the contrary. The two provisions, both purporting to exempt property owned by certain organizations which is used for community purposes and which is not operated for profit, appear to be unconstitutional because they extend beyond the scope of exemptions authorized by the State Constitution.
Attorney General's Opinion