§1141.32. Assessments

            A. Until the association authorizes an assessment, the declarant shall pay all common expenses. After the initial assessment has been made by the association, assessments shall be made at least annually, based on a budget adopted by the association. The association shall not incur expenses except for the benefit of the planned community.

            B. Except for assessments made in accordance with Subsection C, D, or E of this Section or as otherwise provided in this Part, all common expenses shall be assessed against all of the lots in accordance with the allocations set forth in the declaration pursuant to R.S. 9:1141.6. The owner of a lot shall be personally liable for the payment of all assessments levied against the lot during the period of his ownership. The association may charge late fees and interest on any past due assessment or portion thereof at the rate established by the association, which shall not exceed the rate established in Part III of this Chapter.

            C. If the lot owner fails to timely pay the assessments for common areas for a period of three months or more during any eight-month period after the association has provided notice of delinquency, the association may accelerate the assessment on the common areas for a twelve-month period and file a statement of privilege for the accelerated sums. The preservation and enforcement of the privilege shall be governed by Part III of this Chapter.

            D. To the extent required by the declaration:

            (1) A common expense associated with the maintenance, repair, or replacement of a limited common area shall be assessed against the lots to which that limited common area is allocated equally or in any other proportion that the declaration provides.

            (2) A common expense benefiting fewer than all of the lots or their owners may be assessed exclusively against the lots or lot owners benefitted.

            (3) The costs of insurance may be assessed in proportion to risk, and the costs of utilities may be assessed in proportion to usage.

            E. If damage to a lot or other part of the planned community or any other common expense is caused by the willful misconduct of any lot owner or occupant, or a guest or invitee of a lot owner, the association may assess that damage or common expense exclusively against that owner's lot, even if the association maintains insurance with respect to that damage or common expense.

            F. If common expense liabilities are reallocated, future assessments and any installment thereof not yet due shall be recalculated in accordance with the reallocated common expense liabilities.

            Acts 2024, No. 158, §2, eff. Jan. 1, 2025.