                                 CODE OF VIRGINIA

DEVELOPER TO REGISTER AND FILE ANNUAL REPORT; PAYMENT OF REAL ESTATE TAXES
ATTRIBUTABLE TO THE COMMON AREA (§ 55.1-1802)

A. 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 &#xA7; 55.1-1835 and any required
update 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
&#xA7; 58.1-3284.1 through the date of the transfer to the association.

HISTORY: 1993, c. 956, § 55-509.1; 2018, c. 733; 2019, c. 712; 2023, cc. 387,
388.