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I own a condo which is part of a 3-condo building. I purchased this condo September, 2019. The HOA (or rather, the Condo Owner's Association, I guess) is compromised of the owners of the 3 condos (unsurprisingly). The builder, lets call him Jeff, sold 2 of the 3 units (to myself and the other owner, lets call her Sarah) and maintains the third as a rental property. I have not yet had to pay HOA fees because Jeff 'has not set up the HOA' (his words) and neither has Sarah. He informed me and Sarah that he had intended to do so in March of this year, but covid hit and blah blah blah. Since there is no HOA currently set up, there is no entity for me to pay the fees to. I certainly don't mind not paying HOA fees right now; yes they will be due later retroactively, but time value of money basically means I am saving money by not paying them now. I have asked Jeff several times regarding the set up of the HOA and have the texts saved with him saying he would get to it. My question is, is there some legal issue with me not paying these fees yet? Is there some way Jeff could try to litigate me for not paying in the future? I checked the condo docs and there is no mention of the fees or legal recourse for not paying them. My mortgage documents also do not mention them. Just making sure I am not somehow setting myself up for an expensive lawsuit if Jeff is somehow trying to screw me over. He certainly doesn't seem the type to do so, but I just want to understand the legal situation I am in.
Another related issue is the water bill. The 3 units share one meter and this is supposed to be covered by the HOA fees. I have never seen a water bill and the water still flows, so I imagine it is being paid. I just don't get how.

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