61B-76.001 — Definitions

Rule 61B-76.001 establishes definitions for use in Chapter 61B-76 governing accounting, financial reporting, budgets, guarantees, reserves, financial statements, and reports for homeowners associations.

The rule provides the definitional framework for terms used throughout Chapter 61B-76. The specific definitions are contained within the rule text and apply to all financial and accounting provisions in that chapter.

Homeowners associations subject to Chapter 61B-76 accounting and financial reporting requirements.

Effective December 20, 1995.