Years of research for writing a newsletter culminate in this conclusion. The author believes only the unique insight of a real estate broker, mortgage broker, and community association manager with a Master's degree could have derived this conclusion of a subject so difficult to wrap your mind around it spans decades of legislation and goes in detail about how buyers are qualified to buy properties, and effects of assessments and property taxes. Bottom line conclusion: CDD assessments are taxes and not assessments and proves why this is true.