Benjamin Franklin once said that there are only two certainties in life—death and taxes.

A recent decision handed down by the Commonwealth Court of Pennsylvania in Logans’ Reserve Homeowners’ Association v. McCabe, Nos. 820 C.D. 2016, 821 C.D. 2016. 2017 Pa. Commw. (Jan. 4), illustrated that there is actually a third certainty in life if you own a residence in a planned ­community in Pennsylvania—your ­obligation to pay common assessments charged by the homeowners’ association.

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