The association is not receiving the HOA fees on these units. How is it that whoever is paying the taxes does not have to pay the HOA fees, and can pretty much stay hidden from anyone inquiring about them? The board needs those fees even if the owner of record is not living there or renting it out.

I am a member of a Florida HOA. The official HOA financial records include tax returns. I requested copies which were provided under a cover letter saying the returns are confidential

Where can I find out more about tax exemptions and filing for refunds for Florida Condo Associations?

Find out how your state regulates HOA/property management

How can i claim a condo association assessment on my state or federal taxes?

What are the personal tax advantages of renting out a condo or property type?