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allocation amendment amount realized Article assets Basic Assessment basis Board By-Laws California cash CCH Dec City Plan Owner City Plan Unit Commissioner Common Area Common Furnishings costs Country Club course and country Declarant City Plans deduction default Deposit depreciation determined directors easement edited by CEB election entitled estate for forty fair market value fees Fiscal form is included funds golf course gross income hereunder illustrative form included for discussion Installment Contracts Land Contract liability lien Lomas Santa Fe Managing Agent meeting Members membership obligations Paragraph partner partnership payable payment period person prior Purchase purpose pursuant Rancho Santa Fe real property received rental Reserve Expenses Restricted Contracts Rules and Regulations San Francisco County Second Beneficiary Section subdivider subparagraph Tax Court taxable taxpayer termination thereof Third Beneficiary time-share tion Trust Property Trustee Unit Type ustc vote or written written notice