The most understandable explanation of it for homeowners is this, in the April, 2009 POA Bulletin:
".....Any debt incurred to purchase common property from the developer is being paid off in an orderly manner as a part of our monthly amenity fees.
Second, the monthly amenity fee cannot be increased to an unreasonably high number because the amenity fee increase is capped at the increase in the Consumer Price Index in the previous 12 months on an individual basis.
Third, the Center Districts cannot impose any taxes or assessment on residents, because the Chapter 190 law that regulates Community Development Districts (CDDs) does not authorize any CDD to assess or tax anyone outside its geographic boundaries.
On Page 2-3:
"......Rich Lambrecht (AAC Chairman) - “On the IRS issue? I guess that the most important thing is that residents are probably very scared having read the article in the Or- lando Sentinel about the $18,000 per person we are going to owe and it just doesn’t jibe with the facts about how the government is set up.
The Center District has two abilities to raise money - the one is amenity fees which are contractual and can only be increased by the CPI, which Janet has told me is not going up very much in the next few months, so your amenity fee is going to be what it is irrespective of anything else going on.
The second point is that the Center District has no ability to tax anyone other than those landowners in the Village Center geographical area so there is no ability to collect $18,000 or any [amount] from residents.”
http://www.poa4us.org/bulletins_file...etin200904.pdf