Question:
Should our association pay tax appeal legal fees from our budget or bill the unit owners back?

Answer:
This is a business decision for your board.  We will tell you what the law says and give you some of the pros and cons of billing back or not.        
 
The Act provides that tax appeal costs are common expenses.  This means the Association is entitled to pay these costs from their budget as they would any other association expense.   
 
The Condominium Act provides as follow:

​Many associations, however, choose to bill their unit owners for their share of tax appeal costs.

These are some of the reasons why Association might choose to bill back or not.  We hope this helps you to make an informed decision.