HEATHER WALK CONDOMINIUM BY-LAWS
page B-8   ARTICLE VI  FINANCES & ASSESSMENTS

Section 3. Fiscal Year
The fiscal year for the Association shall begin on the first day of January of each year provided, however, that the Board of Directors is
expressly authorized to change to a different fiscal year in accordance with the provisions and regulations from time to time prescribed
by the Internal Revenue Code of the United States of America, at such time as the Board of Directors deems it advisable; provided,
however, that the Management Firm, as long as the Management Agreement remains in effect, shall be authorized to set the fiscal year,
as determined in its sole discretion.