What is a back-up SSA?
A backup SSA is established with all newer subdivisions. The SSA is referred to as being a “backup” or “dormant” SSA. This means that while it is in back up mode there are no taxes levied for it. This type of SSA is put in place for the purpose of “backing up” a Home Owners Association (“HOA”). If the HOA does the required maintenance, the SSA is never “activated.” If, however, maintenance is not performed, the SSA can then be activated, to do that which the HOA should have done. Some towns do take possession of detention area and establish and levy an SSA for these types of commons area upon annexation. This should not be confused with a Special Assessment for bonds for items such as infrastructure improvements typically done by a developer. Please see question (#23) for further information on this type of Special Assessment.
