No. It’s an unincorporated association. It can get an employer identification number, pay taxes, open bank accounts and enter into contracts. The condominium board of managers can sue “on behalf of two or more of the unit owners…with respect to any cause of action relating to the common elements or more than one unit.” NY Real Property Law § 339-dd.
Andrew Weltchek, Esq.
Cohen Hochman & Allen
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New York, New York 10038
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