SECTION 55-509.1. Developer to register and file annual report; payment of real estate taxes attributable to the common area upon transfer to association  

A. (Effective July 1, 2019) Unless control of the association has been transferred to the members, the developer shall register the association with the Common Interest Community Board within 30 days after recordation of the declaration and thereafter shall ensure that the report required pursuant to § 55-516.1 has been filed.

B. Upon the transfer of the common area to the association, the developer shall pay all real estate taxes attributable to the open or common space as defined in § 55-516.1 through the date of the transfer to the association.

1993, c. 956; 2018, c. 55-516.1 .