§ 339-m. Common profits and expenses. The common profits of the
property shall be distributed among, and the common expenses shall be
charged to, the unit owners according to their respective common
interests, provided however, that expenses of insurance may be charged
as provided in section three hundred thirty-nine-bb. Notwithstanding any
provision of this article, profits and expenses may be specially
allocated and apportioned by the board of managers in a manner different
from common profits and expenses, to one or more non-residential units
where so authorized by the declaration and bylaws. In the case of units
in any building, residential or non-residential, or a combination
thereof, profits and expenses may be specially allocated and apportioned
based on special or exclusive use or availability or exclusive control
of particular units or common areas by particular unit owners, if so
authorized by the declaration and bylaws, in a manner different from
common profits and expenses. Notwithstanding any provision of this
article, common expenses may be charged to the owners of units that are
subject to a regulatory agreement with a governmental entity or
instrumentality limiting the household income of the residents of such
units upon initial occupancy that are less than the common expenses
charged to owners of other units where such lesser charges are necessary
to ensure that the combined common expenses, mortgage and other housing
costs paid by owners of units subject to such regulatory agreements do
not exceed thirty percent of the household income limit specified in
such regulatory agreements. Where so authorized by the declaration and
bylaws, common expenses may be charged to owners of units subject to
such regulatory agreements in a manner that (i) is not proportional to
the respective common interests of such owners, (ii) limits the amount
charged to such owners, or (iii) limits the rate at which the amount
charged to such owners may increase. The existence of such special
allocation of common expenses and its financial impact upon all units
shall be disclosed as a special risk in any offering plan.