Homeowners’ associations in Florida are governed by Florida Statute Chapter 720. This chapter of the Florida Statutes is known as the Homeowners’ Association Act. Florida Statute Section 720.3015. The statutory definition of a Florida homeowners’ association (“HOA”) is “a Florida corporation responsible for the operation of a community or a mobile home subdivision in which the voting membership is made up of parcel owners or their agents, or a combination thereof, and in which membership is a mandatory condition of parcel ownership, and which is authorized to impose assessments that, if unpaid, may become a lien on the parcel.” Florida Statute Section 720.301(9). An HOA does not include a community development district or other similar special taxing district created pursuant to statute. Florida Statute Section 720.301(9).