Lake Forest Property Owners Ass'n v. Baldwin County Board of Equalization

ROBERTSON, Presiding Judge.

Lake Forest is a residential development in Baldwin County that includes a number of common facilities, including two golf courses, four tennis courts, two swimming pools, stables, a yacht club, a marina, a clubhouse, three dining facilities, and all the grounds associated with each of these. The owner of these common areas is the Lake Forest Property Owners Association, Inc. (LFPOA). However, lot owners within Lake Forest pay mandatory assessments to LFPOA, which then, in turn, uses those monies to operate and maintain both the common areas and the entire…