(1) Commencing with the fiscal year following the turnover meeting required by ORS 94.616 for the association of a planned community created under ORS 94.550 to 94.783.
(2) Commencing with the fiscal year following the year in which owners assume responsibility for administration of a planned community described in ORS 94.574. [2003 c.803 §24; 2009 c.641 §38; 2015 c.27 §8; 2017 c.423 §14]