HB 391
Relating to Community Associations

 COMMENT

H391    GENERAL BILL/1ST ENG by Domino; (CO-SPONSORS) Anderson; Arza; Glorioso
(Similar H 0839, CS/S 2358, Compare H 0957, S 0546, S 2530)
Community Associations; provides for revival of certain covenants that have lapsed; prohibits local governments from limiting access of certain persons to beaches adjacent to or adjoining condominium property ; requires association to provide certain information to prospective
purchasers or lienholders; provides for architectural control covenants & parcel owner improvements; revises provisions re dispute resolution, etc. Amends FS. EFFECTIVE DATE: 07/01/2006 except as otherwise provided.
11/14/05 HOUSE Filed
12/23/05 HOUSE Referred to Civil Justice (JC); Justice Appropriations (FC); Justice

                 Council
12/30/05 HOUSE Original reference(s) removed: Justice Appropriations (FC);
                  Referred to- Civil Justice (JC); Judiciary Appropriations (FC); Justice

                  Council
01/13/06 HOUSE On Committee agenda-- Civil Justice (JC), 01/25/06, 9:30 am, 24-H
01/25/06 HOUSE Favorable with CS amendment by Civil Justice (JC); YEAS 6

                 NAYS 0
02/06/06 HOUSE Pending review of CS under Rule 6.3(b); Now in Judiciary

                 Appropriations (FC)
03/07/06 HOUSE Introduced, referred to Civil Justice (JC); Justice Appropriations

                 (FC); Justice 

                 Council -HJ 00037; Original reference(s) removed: Justice Appropriations

                 (FC) -HJ

                 00132; Referred to- Civil Justice (JC); Judiciary Appropriations (FC); Justice

                 Council

                 -HJ 00132; On Committee agenda-- Civil Justice (JC), 01/25/06, 9:30 am,

                 24-H;

                 Favorable with CS amendment by Civil Justice (JC); YEAS 6 NAYS 0 

                 HJ 00138;
                 Pending review of CS under Rule 6.3(b); Now in Judiciary  Appropriations

                (FC) -HJ 00138
03/31/06 HOUSE On Committee agenda-- Judiciary Appropriations (FC),
                  04/04/06, 4:00 pm Or Upon Adjournment of the Fiscal Council, 28-H
04/04/06 HOUSE Favorable with CS amendment by Judiciary Appropriations (FC);
                  YEAS 4 NAYS 0 -HJ 00411
04/10/06 HOUSE Pending review of CS under Rule 6.3(b); Now in Justice Council

                HJ 00411
04/18/06 HOUSE On Council agenda-- Justice Council, 04/20/06, 2:45 pm, 404-H
04/20/06 HOUSE Favorable with CS amendment by- Justice Council; YEAS 10 NAYS

                0 -HJ 00553
04/21/06 HOUSE Pending review of CS -under Rule 6.3(b); Placed on Calendar

                 HJ 00553
04/27/06 HOUSE Placed on Special Order Calendar; Read second time -HJ 00746;
                  Amendment(s) adopted -HJ 00747; Ordered engrossed -HJ 00755
04/28/06 HOUSE Read third time -HJ 00938; Passed as amended; YEAS 113

                 NAYS 0 -- HJ 00938
04/28/06 SENATE In Messages
05/02/06 SENATE Received, referred to Regulated Industries; Community Affairs;

                  Judiciary -SJ 00830
05/03/06 SENATE Withdrawn from Regulated Industries; Community Affairs;

                 Judiciary -SJ 00918;

                 Substituted for CS/SB 2358 -SJ 00919; Read second time -SJ 00919
05/04/06 SENATE Read third time; Passed; YEAS 40 NAYS 0
05/04/06 HOUSE Ordered enrolled

CODING: Words stricken are deletions; words underlined are additions. 

1 A bill to be entitled
2 An act relating to community associations; creating s.
3 712.11, F.S.; providing for the revival of certain
4 covenants that have lapsed; amending s. 718.106, F.S.;
5 prohibiting local governments from limiting the access of
6 certain persons to beaches adjacent to or adjoining
7 condominium property; amending s. 718.110, F.S.; revising
8 provisions relating to the amendment of declarations;
9 providing legislative findings and a finding of compelling
10 state interest; providing criteria for consent to an
11 amendment; requiring notice regarding proposed amendments
12 to mortgagees; providing criteria for notification;
13 providing for voiding certain amendments; amending s.
14 718.112, F.S.; revising the implementation date for
15 retrofitting of common areas with a sprinkler system;
16 amending s. 718.114, F.S.; providing that certain
17 leaseholds, memberships, or other possessory or use
18 interests shall be considered a material alteration or
19 substantial addition to certain real property; amending s.
20 718.404, F.S.; providing retroactive application of
21 provisions relating to mixed-use condominiums; amending s.
22 719.103, F.S.; providing a definition; amending s.
23 719.507, F.S.; prohibiting laws, ordinances, or
24 regulations that apply only to improvements that are or
25 may be subjected to an equity club form of ownership;
26 amending s. 720.302, F.S.; revising governing provisions
27 relating to corporations that operate residential
28 homeowners' associations; amending s. 720.303, F.S.;
29 revising application to include certain meetings;
30 requiring the association to provide certain information
31 to prospective purchasers or lienholders; authorizing the
32 association to charge a reasonable fee for providing
33 certain information; requiring the budget to provide for
34 annual operating expenses; authorizing the budget to
35 include reserve accounts for capital expenditures and
36 deferred maintenance; providing a formula for calculating
37 the amount to be reserved; authorizing the association to
38 adjust replacement reserve assessments annually;
39 authorizing the developer to vote to waive the reserves or
40 reduce the funding of reserves for a certain period;
41 revising provisions relating to financial reporting;
42 revising time periods in which the association must
43 complete its reporting; repealing s. 720.303(2), F.S., as
44 amended, relating to board meetings, to remove conflicting
45 versions of that subsection; creating s. 720.3035, F.S.;
46 providing for architectural control covenants and parcel
47 owner improvements; authorizing the review and approval of
48 plans and specifications; providing limitations; providing
49 rights and privileges for parcel owners as set forth in
50 the declaration of covenants; amending s. 720.305, F.S.;
51 providing that, where a member is entitled to collect
52 attorney's fees against the association, the member may
53 also recover additional amounts as determined by the
54 court; amending s. 720.306, F.S.; providing that certain
55 mergers or consolidations of an association shall not be
56 considered a material or adverse alteration of the
57 proportionate voting interest appurtenant to a parcel;
58 amending s. 720.307, F.S.; requiring developers to deliver
59 financial records to the board in any transition of
60 association control to members; requiring certain
61 information to be included in the records and for the
62 records to be prepared in a specified manner; amending s.
63 720.308, F.S.; providing circumstances under which a
64 guarantee of common expenses shall be effective; providing
65 for approval of the guarantee by association members;
66 providing for a guarantee period and extension thereof;
67 requiring the stated dollar amount of the guarantee to be
68 an exact dollar amount for each parcel identified in the
69 declaration; providing payments required from the
70 guarantor to be determined in a certain manner; providing
71 a formula to determine the guarantor's total financial
72 obligation to the association; providing that certain
73 expenses incurred in the production of certain revenues
74 shall not be included in the operating expenses; amending
75 s. 720.311, F.S.; revising provisions relating to dispute
76 resolution; providing that the filing of any petition for
77 arbitration or the serving of an offer for presuit
78 mediation shall toll the applicable statute of
79 limitations; providing that certain disputes between an
80 association and a parcel owner shall be subject to presuit
81 mediation; revising provisions to conform; providing that
82 temporary injunctive relief may be sought in certain
83 disputes subject to presuit mediation; authorizing the
84 court to refer the parties to mediation under certain
85 circumstances; requiring the aggrieved party to serve on
86 the responding party a written offer to participate in
87 presuit mediation; providing a form for such offer;
88 providing that service of the offer is effected by the
89 sending of such an offer in a certain manner; providing
90 that the prevailing party in any subsequent arbitration or
91 litigation proceedings is entitled to seek recovery of all
92 costs and attorney's fees incurred in the presuit
93 mediation process; requiring the mediator or arbitrator to
94 meet certain certification requirements; removing a
95 requirement relating to development of an education
96 program to increase awareness of the operation of
97 homeowners' associations and the use of alternative
98 dispute resolution techniques; providing effective dates.
99
100 Be It Enacted by the Legislature of the State of Florida:
101
102      Section 1.  Section 712.11, Florida Statutes, is created to
103 read:
104      712.11  Covenant revitalization.--A homeowners' association
105 not otherwise subject to chapter 720 may use the procedures set
106 forth in ss. 720.403-720.407 to revive covenants that have
107 lapsed under the terms of this chapter.
108      Section 2.  Subsection (5) is added to section 718.106,
109 Florida Statutes, to read:
110      718.106  Condominium parcels; appurtenances; possession and
111 enjoyment.--
112      (5)  A local government may not prohibit condominium unit
113 owners or an association from permitting guests, licensees, or
114 invitees access to a public beach adjacent to or adjoining the
115 condominium property.
116      Section 3.  Effective October 1, 2006, subsection (11) of
117 section 718.110, Florida Statutes, is amended to read:
118      718.110  Amendment of declaration; correction of error or
119 omission in declaration by circuit court.--
120      (11)  The Legislature finds that the procurement of
121 mortgagee consent to amendments that do not affect the rights or
122 interests of mortgagees is an unreasonable and substantial
123 logistical and financial burden on the unit owners and that
124 there is a compelling state interest in enabling the members of
125 a condominium association to approve amendments to the
126 condominium documents through legal means. Accordingly, and
127 notwithstanding any provision to the contrary contained in this
128 section:
129      (a)  As to any mortgage recorded on or after October 1,
130 2006, any provision in the declaration, articles of
131 incorporation, or bylaws that requires recorded after April 1,
132 1992, may not require the consent or joinder of some or all
133 mortgagees of units or any other portion of the condominium
134 property to or in amendments to the declaration, articles of
135 incorporation, or bylaws or for any other matter shall be
136 enforceable only as to the following matters: unless the
137 requirement is limited to amendments materially affecting the
138 rights or interests of the mortgagees, or as otherwise required
139 by the Federal National Mortgage Association or the Federal Home
140 Loan Mortgage Corporation, and unless the requirement provides
141 that such consent may not be unreasonably withheld. It shall be
142 presumed that, except as to
143      1.  Those matters described in subsections (4) and (8).,
144      2.  Amendments to the declaration, articles of
145 incorporation, or bylaws that adversely affect the priority of
146 the mortgagee's lien or the mortgagee's rights to foreclose its
147 lien or that otherwise materially affect the rights and
148 interests of the mortgagees.
149      (b)  As to mortgages recorded before October 1, 2006, any
150 existing provisions in the declaration, articles of
151 incorporation, or bylaws requiring mortgagee consent shall be
152 enforceable.
153      (c)  In securing consent or joinder, the association shall
154 be entitled to rely upon the public records to identify the
155 holders of outstanding mortgages. The association may use the
156 address provided in the original recorded mortgage document,
157 unless there is a different address for the holder of the
158 mortgage in a recorded assignment or modification of the
159 mortgage, which recorded assignment or modification must
160 reference the official records book and page on which the
161 original mortgage was recorded. Once the association has
162 identified the recorded mortgages of record, the association
163 shall, in writing, request of each unit owner whose unit is
164 encumbered by a mortgage of record any information the owner has
165 in his or her possession regarding the name and address of the
166 person to whom mortgage payments are currently being made.
167 Notice shall be sent to such person if the address provided in
168 the original recorded mortgage document is different from the
169 name and address of the mortgagee or assignee of the mortgage as
170 shown by the public record. The association shall be deemed to
171 have complied with this requirement by making the written
172 request of the unit owners required under this paragraph. Any
173 notices required to be sent to the mortgagees under this
174 paragraph shall be sent to all available addresses provided to
175 the association.
176      (d)  Any notice to the mortgagees required under paragraph
177 (c) may be sent by a method that establishes proof of delivery,
178 and any mortgagee who fails to respond within 60 days after the
179 date of mailing shall be deemed to have consented to the
180 amendment.
181      (e)  For those amendments requiring mortgagee consent on or
182 after October 1, 2006, do not materially affect the rights or
183 interests of mortgagees. in the event mortgagee consent is
184 provided other than by properly recorded joinder, such consent
185 shall be evidenced by affidavit of the association recorded in
186 the public records of the county where the declaration is
187 recorded. Any amendment adopted without the required consent of
188 a mortgagee shall be voidable only by a mortgagee who was
189 entitled to notice and an opportunity to consent. An action to
190 void an amendment shall be subject to the statute of limitations
191 beginning 5 years from the date of discovery as to the
192 amendments described in subparagraphs (a)1. and 2. and 5 years
193 from the date of recordation of the certificate of amendment for
194 all other amendments. This provision shall apply to all
195 mortgages, regardless of the date of recordation of the
196 mortgage.
197      Section 4.  Paragraph (l) of subsection (2) of section
198 718.112, Florida Statutes, is amended to read:
199      718.112  Bylaws.--
200      (2)  REQUIRED PROVISIONS.--The bylaws shall provide for the
201 following and, if they do not do so, shall be deemed to include
202 the following:
203      (l)  Certificate of compliance.--There shall be a provision
204 that a certificate of compliance from a licensed electrical
205 contractor or electrician may be accepted by the association's
206 board as evidence of compliance of the condominium units with
207 the applicable fire and life safety code. Notwithstanding the
208 provisions of chapter 633 or of any other code, statute,
209 ordinance, administrative rule, or regulation, or any
210 interpretation of the foregoing, an association, condominium, or
211 unit owner is not obligated to retrofit the common elements or
212 units of a residential condominium with a fire sprinkler system
213 or other engineered lifesafety system in a building that has
214 been certified for occupancy by the applicable governmental
215 entity, if the unit owners have voted to forego such
216 retrofitting and engineered lifesafety system by the affirmative
217 vote of two-thirds of all voting interests in the affected
218 condominium. However, a condominium association may not vote to
219 forego the retrofitting with a fire sprinkler system of common
220 areas in a high-rise building. For purposes of this subsection,
221 the term "high-rise building" means a building that is greater
222 than 75 feet in height where the building height is measured
223 from the lowest level of fire department access to the floor of
224 the highest occupiable story. For purposes of this subsection,
225 the term "common areas" means any enclosed hallway, corridor,
226 lobby, stairwell, or entryway. In no event shall the local
227 authority having jurisdiction require completion of retrofitting
228 of common areas with a sprinkler system before the end of 2025
229 2014.
230      1.  A vote to forego retrofitting may be obtained by
231 limited proxy or by a ballot personally cast at a duly called
232 membership meeting, or by execution of a written consent by the
233 member, and shall be effective upon the recording of a
234 certificate attesting to such vote in the public records of the
235 county where the condominium is located. The association shall
236 mail, hand deliver, or electronically transmit to each unit
237 owner written notice at least 14 days prior to such membership
238 meeting in which the vote to forego retrofitting of the required
239 fire sprinkler system is to take place. Within 30 days after the
240 association's opt-out vote, notice of the results of the opt-out
241 vote shall be mailed, hand delivered, or electronically
242 transmitted to all unit owners. Evidence of compliance with this
243 30-day notice shall be made by an affidavit executed by the
244 person providing the notice and filed among the official records
245 of the association. After such notice is provided to each owner,
246 a copy of such notice shall be provided by the current owner to
247 a new owner prior to closing and shall be provided by a unit
248 owner to a renter prior to signing a lease.
249      2.  As part of the information collected annually from
250 condominiums, the division shall require condominium
251 associations to report the membership vote and recording of a
252 certificate under this subsection and, if retrofitting has been
253 undertaken, the per-unit cost of such work. The division shall
254 annually report to the Division of State Fire Marshal of the
255 Department of Financial Services the number of condominiums that
256 have elected to forego retrofitting.
257      Section 5.  Section 718.114, Florida Statutes, is amended
258 to read:
259      718.114  Association powers.--An association has the power
260 to enter into agreements, to acquire leaseholds, memberships,
261 and other possessory or use interests in lands or facilities
262 such as country clubs, golf courses, marinas, and other
263 recreational facilities. It has this power whether or not the
264 lands or facilities are contiguous to the lands of the
265 condominium, if they are intended to provide enjoyment,
266 recreation, or other use or benefit to the unit owners. All of
267 these leaseholds, memberships, and other possessory or use
268 interests existing or created at the time of recording the
269 declaration must be stated and fully described in the
270 declaration. Subsequent to the recording of the declaration,
271 agreements acquiring these leaseholds, memberships, or other
272 possessory or use interests not entered into within 12 months
273 following the recording of the declaration shall be considered a
274 material alteration or substantial addition to the real property
275 that is association property, and the association may not
276 acquire or enter into agreements acquiring these leaseholds,
277 memberships, or other possessory or use interests except as
278 authorized by the declaration as provided in s. 718.113. The
279 declaration may provide that the rental, membership fees,
280 operations, replacements, and other expenses are common expenses
281 and may impose covenants and restrictions concerning their use
282 and may contain other provisions not inconsistent with this
283 chapter. A condominium association may conduct bingo games as
284 provided in s. 849.0931.
285      Section 6.  Subsections (1) and (2) of section 718.404,
286 Florida Statutes, are amended to read:
287      718.404  Mixed-use condominiums.--When a condominium
288 consists of both residential and commercial units, the following
289 provisions shall apply:
290      (1)  The condominium documents shall not provide that the
291 owner of any commercial unit shall have the authority to veto
292 amendments to the declaration, articles of incorporation,
293 bylaws, or rules or regulations of the association. This
294 subsection shall apply retroactively as a remedial measure.
295      (2)  Subject to s. 718.301, where the number of residential
296 units in the condominium equals or exceeds 50 percent of the
297 total units operated by the association, owners of the
298 residential units shall be entitled to vote for a majority of
299 the seats on the board of administration. This subsection shall
300 apply retroactively as a remedial measure.
301      Section 7.  Subsections (18) through (27) of section
302 719.103, Florida Statutes, are renumbered as subsections (19)
303 through (28), respectively, and a new subsection (18) is added
304 to that section to read:
305      719.103  Definitions.--As used in this chapter:
306      (18)  "Equity facilities club" means a club comprised of
307 recreational facilities in which proprietary membership
308 interests are sold to individuals, which membership interests
309 entitle the individuals to use certain physical facilities owned
310 by the equity club. Such physical facilities do not include a
311 residential unit or accommodation. For purposes of this
312 definition, the term "accommodation" shall include, but is not
313 limited to, any apartment, residential cooperative unit,
314 residential condominium unit, cabin, lodge, hotel or motel room,
315 or any other accommodation designed for overnight occupancy for
316 one or more individuals.
317      Section 8.  Section 719.507, Florida Statutes, is amended
318 to read:
319      719.507  Zoning and building laws, ordinances, and
320 regulations.--All laws, ordinances, and regulations concerning
321 buildings or zoning shall be construed and applied with
322 reference to the nature and use of such property, without regard
323 to the form of ownership. No law, ordinance, or regulation shall
324 establish any requirement concerning the use, location,
325 placement, or construction of buildings or other improvements
326 which are, or may thereafter be, subjected to the cooperative or
327 equity facilities club form of ownership, unless such
328 requirement shall be equally applicable to all buildings and
329 improvements of the same kind not then, or thereafter to be,
330 subjected to the cooperative or equity facilities club form of
331 ownership. This section does not apply if the owner in fee of
332 any land enters into and records a covenant that existing
333 improvements or improvements to be constructed shall not be
334 converted to the cooperative form of residential ownership prior
335 to 5 years after the later of the date of the covenant or
336 completion date of the improvements. Such covenant shall be
337 entered into with the governing body of the municipality in
338 which the land is located or, if the land is not located in a
339 municipality, with the governing body of the county in which the
340 land is located.
341      Section 9.  Subsections (4) and (5) of section 720.302,
342 Florida Statutes, are amended to read:
343      720.302  Purposes, scope, and application.--
344      (4)  This chapter does not apply to any association that is
345 subject to regulation under chapter 718, chapter 719, or chapter
346 721; or to any nonmandatory association formed under chapter
347 723, except to the extent that a provision of chapter 718,
348 chapter 719, or chapter 721 is expressly incorporated into this
349 chapter for the purpose of regulating homeowners' associations.
350      (5)  Unless expressly stated to the contrary, corporations
351 not for profit that operate residential homeowners' associations
352 in this state shall be governed by and subject to chapter 607,
353 if the association was incorporated under that chapter, or to
354 chapter 617, if the association was incorporated under that
355 chapter, and this chapter. This subsection is intended to
356 clarify existing law.
357      Section 10.  Paragraph (a) of subsection (2), subsection
358 (6), and subsection (7) of section 720.303, Florida Statutes, as
359 amended by section 18 of chapter 2004-345 and section 135 of
360 chapter 2005-2, Laws of Florida, are amended, and paragraph (d)
361 is added to subsection (5) of that section, to read:
362      720.303  Association powers and duties; meetings of board;
363 official records; budgets; financial reporting; association
364 funds; recalls.--
365      (2)  BOARD MEETINGS.--
366      (a)  A meeting of the board of directors of an association
367 occurs whenever a quorum of the board gathers to conduct
368 association business. All meetings of the board must be open to
369 all members except for meetings between the board and its
370 attorney with respect to proposed or pending litigation where
371 the contents of the discussion would otherwise be governed by
372 the attorney-client privilege. The provisions of this subsection
373 shall also apply to the meetings of any committee or other
374 similar body when a final decision will be made regarding the
375 expenditure of association funds and to meetings of any body
376 vested with the power to approve or disapprove architectural
377 decisions with respect to a specific parcel of residential
378 property owned by a member of the community.
379      (5)  INSPECTION AND COPYING OF RECORDS.--The official
380 records shall be maintained within the state and must be open to
381 inspection and available for photocopying by members or their
382 authorized agents at reasonable times and places within 10
383 business days after receipt of a written request for access.
384 This subsection may be complied with by having a copy of the
385 official records available for inspection or copying in the
386 community. If the association has a photocopy machine available
387 where the records are maintained, it must provide parcel owners
388 with copies on request during the inspection if the entire
389 request is limited to no more than 25 pages.
390      (d)  The association or its authorized agent is not
391 required to provide a prospective purchaser or lienholder with
392 information about the residential subdivision or the association
393 other than information or documents required by this chapter to
394 be made available or disclosed. The association or its
395 authorized agent may charge a reasonable fee to the prospective
396 purchaser or lienholder or the current parcel owner or member
397 for providing good faith responses to requests for information
398 by or on behalf of a prospective purchaser or lienholder, other
399 than that required by law, if the fee does not exceed $150 plus
400 the reasonable cost of photocopying and any attorney's fees
401 incurred by the association in connection with the response.
402      (6)  BUDGETS.--
403      (a)  The association shall prepare an annual budget that
404 sets out the annual operating expenses. The budget must reflect
405 the estimated revenues and expenses for that year and the
406 estimated surplus or deficit as of the end of the current year.
407 The budget must set out separately all fees or charges paid for
408 by the association for recreational amenities, whether owned by
409 the association, the developer, or another person. The
410 association shall provide each member with a copy of the annual
411 budget or a written notice that a copy of the budget is
412 available upon request at no charge to the member. The copy must
413 be provided to the member within the time limits set forth in
414 subsection (5).
415      (b)  In addition to annual operating expenses, the budget
416 may include reserve accounts for capital expenditures and
417 deferred maintenance for which the association is responsible to
418 the extent that the governing documents do not limit increases
419 in assessments, including reserves. If the budget of the
420 association includes reserve accounts, such reserves shall be
421 determined, maintained, and waived in the manner provided in
422 this subsection. Once an association provides for reserve
423 accounts in the budget, the association shall thereafter
424 determine, maintain, and waive reserves in compliance with the
425 provisions of this subsection.
426      (c)  If the budget of the association does not provide for
427 reserve accounts governed by this subsection and the association
428 is responsible for the repair and maintenance of capital
429 improvements that may result in a special assessment if reserves
430 are not provided, each financial report for the preceding fiscal
431 year required by subsection (7) shall contain the following
432 statement in conspicuous type: THE BUDGET OF THE ASSOCIATION
433 DOES NOT PROVIDE FOR RESERVE ACCOUNTS FOR CAPITAL EXPENDITURES
434 AND DEFERRED MAINTENANCE THAT MAY RESULT IN SPECIAL ASSESSMENTS.
435 OWNERS MAY ELECT TO PROVIDE FOR RESERVE ACCOUNTS PURSUANT TO THE
436 PROVISIONS OF SECTION 720.303(6), FLORIDA STATUTES, UPON THE
437 APPROVAL OF NOT LESS THAN A MAJORITY OF THE TOTAL VOTING
438 INTERESTS OF THE ASSOCIATION.
439      (d)  An association shall be deemed to have provided for
440 reserve accounts when reserve accounts have been initially
441 established by the developer or when the membership of the
442 association affirmatively elects to provide for reserves. If
443 reserve accounts are not initially provided for by the
444 developer, the membership of the association may elect to do so
445 upon the affirmative approval of not less than a majority of the
446 total voting interests of the association. Such approval may be
447 attained by vote of the members at a duly called meeting of the
448 membership or upon a written consent executed by not less than a
449 majority of the total voting interests in the community. The
450 approval action of the membership shall state that reserve
451 accounts shall be provided for in the budget and designate the
452 components for which the reserve accounts are to be established.
453 Upon approval by the membership, the board of directors shall
454 provide for the required reserve accounts for inclusion in the
455 budget in the next fiscal year following the approval and in
456 each year thereafter. Once established as provided in this
457 subsection, the reserve accounts shall be funded or maintained
458 or shall have their funding waived in the manner provided in
459 paragraph (f).
460      (e)  The amount to be reserved in any account established
461 shall be computed by means of a formula that is based upon
462 estimated remaining useful life and estimated replacement cost
463 or deferred maintenance expense of each reserve item. The
464 association may adjust replacement reserve assessments annually
465 to take into account any changes in estimates of cost or useful
466 life of a reserve item.
467      (f)  Once a reserve account or reserve accounts are
468 established, the membership of the association, upon a majority
469 vote at a meeting at which a quorum is present, may provide for
470 no reserves or less reserves than required by this section. If a
471 meeting of the unit owners has been called to determine whether
472 to waive or reduce the funding of reserves and no such result is
473 achieved or a quorum is not present, the reserves as included in
474 the budget shall go into effect. After the turnover, the
475 developer may vote its voting interest to waive or reduce the
476 funding of reserves. Any vote taken pursuant to this subsection
477 to waive or reduce reserves shall be applicable only to one
478 budget year.
479      (g)  Funding formulas for reserves authorized by this
480 section shall be based on either a separate analysis of each of
481 the required assets or a pooled analysis of two or more of the
482 required assets.
483      1.  If the association maintains separate reserve accounts
484 for each of the required assets, the amount of the contribution
485 to each reserve account shall be the sum of the following two
486 calculations:
487      a.  The total amount necessary, if any, to bring a negative
488 component balance to zero.
489      b.  The total estimated deferred maintenance expense or
490 estimated replacement cost of the reserve component less the
491 estimated balance of the reserve component as of the beginning
492 of the period for which the budget will be in effect. The
493 remainder, if greater than zero, shall be divided by the
494 estimated remaining useful life of the component.
495
496 The formula may be adjusted each year for changes in estimates
497 and deferred maintenance performed during the year and may
498 include factors such as inflation and earnings on invested
499 funds.
500      2.  If the association maintains a pooled account of two or
501 more of the required reserve assets, the amount of the
502 contribution to the pooled reserve account as disclosed on the
503 proposed budget shall not be less than that required to ensure
504 that the balance on hand at the beginning of the period for
505 which the budget will go into effect plus the projected annual
506 cash inflows over the remaining estimated useful life of all of
507 the assets that make up the reserve pool are equal to or greater
508 than the projected annual cash outflows over the remaining
509 estimated useful lives of all of the assets that make up the
510 reserve pool, based on the current reserve analysis. The
511 projected annual cash inflows may include estimated earnings
512 from investment of principal. The reserve funding formula shall
513 not include any type of balloon payments.
514      (h)  Reserve funds and any interest accruing thereon shall
515 remain in the reserve account or accounts and shall be used only
516 for authorized reserve expenditures unless their use for other
517 purposes is approved in advance by a majority vote at a meeting
518 at which a quorum is present. Prior to turnover of control of an
519 association by a developer to parcel owners, the developer-
520 controlled association shall not vote to use reserves for
521 purposes other than those for which they were intended without
522 the approval of a majority of all nondeveloper voting interests
523 voting in person or by limited proxy at a duly called meeting of
524 the association.
525      (7)  FINANCIAL REPORTING.--Within 90 days after the end of
526 the fiscal year, or annually on the date provided in the bylaws,
527 the association shall prepare and complete, or contract with a
528 third party for the preparation and completion of, a financial
529 report for the preceding fiscal year. Within 21 days after the
530 final financial report is completed by the association or
531 received from the third party, but not later than 120 days after
532 the end of the fiscal year or other date as provided in the
533 bylaws, the association shall prepare an annual financial report
534