You are absolutely correct.  I didn't grasp that the "Appeal" was the actual "final" review of the situation.  That being the case (this is what I referencing in my comment about it being unconsionable); why didn't the Board and subsequent directors either pay the "reqisite tax" or at least earmark the "taxes due" and let it acrue until "D" day closed the door on the matter?   As a former plant manager, I learned to assess the likely consequences of change and discussing it with my contemporaies and Corporate before making/not making the change.  It doesn't appear to me that is the case in the Pines:  ergo the golf links and the yacht club, etc. 

Ocean Pines is a widely divergent conclomeration of people.  And therefore difficult to manage.  And you can't please all of the people all of the time.  But I am of the opinion that the operation and mangement of the "Pines" is insuficiantly transparent and driven by a "few" egotists; ergo the covering of the swimming pool and its status today.  Don't get me wrong,  I love the "Pines";  I just don't like SURPRISES!