Who can write an application for the liquidation of a homeowners association. The process of liquidating an HOA: reasons, options, samples of necessary documents

Sometimes residents no longer need to use the HOA, or there are other reasons for this, for example, the lack of the required number of votes to make decisions. It is then that the functioning of the organization is simply impossible. To liquidate an HOA, you need not only their decision, but also step-by-step instructions, a protocol, and a commission. That is why we will learn below about the procedure for liquidating an HOA.

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General concepts of liquidation

In order to liquidate the HOA, owners need to know that there are two ways to do this:

• Decision of a government agency;
• General meeting of owners.

If the liquidation of the HOA takes place by court decision, then it will be necessary to create a special commission that will have step-by-step instructions regarding this issue.

But the main reasons include the following:

• If the organization of the partnership was carried out in violation of the law;
• The restructuring of the partnership was not recognized by the court;
• If the number of votes in the HOA is less than half of the total number of owners according to the protocol;
• The apartment owners themselves made a similar decision to liquidate the HOA;
• The court made a corresponding decision.

How should I proceed?

There is a special minutes of the meeting in which you can find instructions for liquidating the organization.

It includes the following rules:

• A group of owners is created who will represent the rights of others;
• A protocol of all members of the cooperative is prepared, a statement is signed by the chairman;
• Detection of citizens who are not satisfied with the activities of the HOA, and drawing up the corresponding protocol in several copies;
• Signing a liquidation application.

As for the court decision on the need to liquidate the organization, this often happens if it does not fulfill its tasks.

Prerequisites for this may be:

• A detrimental condition;
• Absence or poor maintenance of houses and apartments;
• Failure to make payments on time;
• There is an infringement of the rights of citizens who are not members of the HOA.

When going to court with the question of liquidating an organization, the governing body or commission must prove that the partnership was created in gross violations of the law, the work of the HOA itself was carried out with errors, and the charter of the cooperative was created contrary to the code of the Russian Federation.

But there is an option in which the commission first records violations, sends the protocol to the chairman and gives six months to correct the charter and make changes to it in accordance with the law. If this does not happen, then the case is sent to the court, which gives an order to liquidate the organization. Then the procedure will follow the same scenario as during the liquidation of a partnership by decision of the owners and the general minutes of the meeting. The difference is that for this it is necessary to create a special commission, which will include the organizers of the partnership.

The citizen himself can be the liquidator, but this issue will be decided by the relevant body. Within the deadline set by the court, the general balance sheet of the cooperative must also be drawn up, but in case of failure to comply, these dates may be extended.

If debts exist, liquidation cannot be carried out before the collection has been paid. If there is not enough property or funds, then only the court can declare the HOA bankrupt, and then all the company’s accounts will be closed, and the procedure itself will continue.

Liquidation by decision of the owners

There is an option in which the partnership will be closed by a general meeting of all owners according to the protocol. But for this you need to collect more than half of all votes. Although this will not be possible if the HOA has debts to the state or utility and repair services. Then you must first pay off the debt or liquidate the cooperative with the help of the court.

Then the process will go like this:

• At the general meeting, the issue of closure is decided, the members of the commission are determined;
• A protocol is drawn up indicating the deadlines and members of the commission;
• After at least three days, services such as the tax and registration chamber must be notified of the decision;
• The commission makes an announcement in the magazine that creditors can declare their rights, but this period is no more than three months;
• Drafting a letter for creditors and sending it out.

Over the next two months, a document is drawn up that describes all of the enterprise’s real estate, debts, the cooperative’s balance sheet, and the distribution of debts among all creditors. Next, all documentation is transferred to the tax office.

How the protocol is drawn up

An equally important document can be considered a protocol, which is drawn up without fail and has a number of features. It is necessary to indicate not only its number, but also the address of the meeting, the HOA itself and the time of the meeting. The following describes the composition of the owners and members of the community, the name of the chairman. Then you need to indicate on what issue the entire HOA met, the decision to liquidate the organization, the timing, and the composition of the commission. It is important to accurately indicate all those who voted for and against such a decision.

What does the commission look like?

In the process itself, the audit commission, which controls all financial issues, will be of great importance. She is elected from among the members of the partnership and is responsible for controlling finances. It does not take part in the management of the HOA, but is an independent body.

Her work is regulated by special norms of the housing code, therefore, during liquidation, her report on the work performed will be required.

In addition, the commission is obliged to draw up the following documents:

• Annual inspection report;
• Annual payment plans;
• Drawing up a report on complaints from apartment owners;
• Report to all participants on the work done.

Liquidation if there are debts

If the partnership is liquidated with debts, then such a commission must place an advertisement in the journal for creditors and send them letters of notification. After this, the amount of the debt must be included in the liquidation balance sheet, as well as the amount of all assets, so that the timing of repayment of debts can be calculated.

The documents are sent to the tax service, which registers them. As for payments to creditors, they will take place only after the sale of the property.

It is important that after the process is completed, you are issued with the appropriate closure certificate. You also need to keep all documentation about the partnership and its dissolution for at least four years to avoid problems in the future.

This process can go quickly and smoothly if you follow clear rules and regulations of the law, otherwise you may face not only debts, but also legal proceedings. If necessary, use the advice of professionals and lawyers who can resolve the problems that arise with minimal damage to you.

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The procedure for liquidating TSN (HOA, SNT, DNT) - a partnership of real estate owners - is not so difficult for a professional lawyer, but ordinary citizens may encounter difficulties here. Therefore, in this article we will give step-by-step instructions for eliminating TSN. Please note: we are talking about voluntary liquidation and not

First stage: Initiation of the TSN liquidation procedure.

This decision is made by the general meeting of members of the owners' association. For HOAs, as one of the varieties of TSN, the law establishes the specifics of this procedure: the decision must be made by at least 2/3 of the votes of the total number of votes of all partners, and if the members of the HOA do not have at least 50% of the votes of the total number of votes of the owners of premises in the residential house, then such an HOA must be liquidated, but by a decision of the general meeting of owners of premises in an apartment building.

Second stage: Notification of the registration authority about the liquidation of TSN.

Next, you need to inform the registration authority about the liquidation. The notification to the registration authority is made in writing in form P15001 and strictly within three working days after the date of the decision on liquidation. We are making this message so that the registration authority makes an entry in the Unified State Register of Legal Entities that the legal entity is in the process of liquidation.

A notification to the registration authority about liquidation means filling out a notice of liquidation of a legal entity in form P15001, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25@.

Using the above form, we also notify the registration authority about the formation of a liquidation commission (appointment of a liquidator), approval of the interim and final liquidation balance sheets. Moreover, you can notify about liquidation and the appointment of a liquidation commission (liquidator) with one statement.

Persons who are required to provide this application:

• Chairman of the liquidation commission or liquidator – if the liquidation commission or liquidator has already been selected;
• One of the members of TSN - if the liquidation commission has not yet been selected. This member is appointed by the general meeting.

The applicant's signature on form P15001 must be notarized. Along with it, the decision of the general meeting of members to liquidate the TSN is submitted to the tax authority.

Third stage: Appointment of a liquidation commission (liquidator).

The general meeting of members of our TSN must decide on the appointment of a liquidation commission or one liquidator, as well as on the procedures and timing of liquidation.

As soon as the liquidation commission or liquidator is appointed, the powers to manage the affairs of TSN are transferred to them. Liquidators can represent the interests of TSN without a power of attorney in all bodies and in relations with other legal entities. It is also worth paying attention to the fact that there are no legal requirements for the liquidation commission or liquidator. This means that the general meeting has the right to decide many issues on its own, for example, what will be the composition of this commission, assign remuneration to persons who are members of the commission, etc.

Important point.

There are two options: you can simultaneously decide to liquidate our legal entity, or you can do it at different times. Of course, the first option is more convenient, especially for HOAs: it will be difficult to secure 2/3 of the votes of the total number of HOA members twice, and this is exactly what is required by law to make a decision. Moreover, the notification to the registration authority about liquidation must be made within 3 working days - a very short period of time. Therefore, in order not to notify the registration authority first of the decision on liquidation and then a second time of the formation of the liquidation commission, it is more advisable to make this decision at the same time.

Stage four: Identification of creditors.

At this stage, the liquidation commission performs three functions:

1. Identifies creditors. In order to identify creditors, the liquidation commission places in the journal “Bulletin of State Registration” a record that the organization is being liquidated, as well as information about the procedure and deadline for filing claims by creditors (this period must be at least two months from the date of publication);
2. Receives accounts receivable. It is for this purpose that the liquidation commission makes claims against debtors, and can also go to court;
3. Notifies creditors of the liquidation of a legal entity. This must be done in writing. Notification must be given in such a time frame that creditors have time to submit their claims before the deadline specified in the publication on liquidation expires.

Fifth stage: Drawing up an interim liquidation balance sheet

So, the deadline for submitting claims by creditors has expired, what to do next? The liquidation commission must draw up an interim liquidation balance sheet. The liquidation balance sheet is drawn up in the usual form of an accounting report, you just need to make the note “Interim liquidation balance sheet” on it.

The interim liquidation balance sheet contains:

1. information on the composition of the property of a legal entity;
2. a list of demands submitted by creditors;
3. the result of consideration of these requirements;
4. a list of demands that were satisfied by a court decision that entered into legal force. Moreover, it does not matter whether the liquidation commission accepted these requirements.

Why do we even draw up an interim liquidation balance sheet? It is he who shows us further paths of action. There are essentially two of them:

1. The organization’s property is sufficient to pay creditors - we continue liquidation
2. There is not enough property - we will liquidate TSN through bankruptcy proceedings

Note!

If the liquidation commission is aware of any debt to creditors, but does not include it in the interim liquidation balance sheet, this is illegal. In this case, the creditor has the right to challenge the entry in the Unified State Register of Legal Entities about the termination of the organization’s activities (on the basis that the liquidation procedure established by law has been violated). The creditor will also demand payment of debts.

The main reason why you want to ignore some debts is the reluctance to go through bankruptcy proceedings. Because the liquidation commission has the obligation: if the property is not enough to pay off any debts, within 10 days from the moment such insufficiency is identified, apply to the arbitration court with a bankruptcy petition for the legal entity. Moreover, it should be understood that if the liquidation commission does not do this, then the consequences are quite unfavorable: firstly, the liquidation commission must compensate for the losses caused by this violation; and secondly, the liquidation commission bears subsidiary (additional) liability for those obligations of TSN that arose after 10 days.

The bankruptcy procedure itself is also extremely costly, which is worth only the payments to the insolvency administrator!

Stage six: Approval of the interim liquidation balance sheet by the general meeting of TSN members

The interim liquidation balance sheet is approved at the general meeting of members by a majority of votes (for HOAs - by a majority of 2/3 of the total number of members). There are no specific deadlines in the law for this stage of liquidation. But you must remember to notify the registration authority about the approval of the interim liquidation balance sheet.

Seventh stage: Settlements with creditors

Note!

The order of repayment of debts to creditors is as follows:

1st stage: debts to citizens whose lives or health were harmed

2nd stage:

1. We pay severance pay and pay workers who worked under an employment contract
2. we pay remuneration to the authors of the results of intellectual activity

3rd stage: payment of payments to the budget and extra-budgetary funds

4th stage: we pay off the remaining creditors

Eighth stage: Drawing up a liquidation balance sheet

We have completed settlements with creditors. Now is the time for the liquidation commission or liquidator to draw up a liquidation balance sheet. We approve it, as usual, by holding a general meeting of members by a simple majority of votes or, in the case of an HOA, by a majority of 2/3 of the HOA members.

The liquidation balance sheet is needed so that we can see what the members of our organization will get after liquidation, and what we can distribute among the members.

If TSN members argue about who should transfer an item, then the liquidation commission simply sells the item at auction.

A few important points:

1. Until you liquidate the legal entity, the liquidation commission must continue to keep accounting records and provide a report on debts.
2. The date of the liquidation balance sheet should be as close as possible to the date on which you submit an application to terminate the organization's activities. Otherwise, there may even be a situation where the information contained in the balance sheet is considered unreliable.
3. If the balance sheet is zero, then the sixth and subsequent stages can be carried out simultaneously by submitting the necessary documents to the tax authority.

A homeowners' association is a legal entity. a person who can be closed by decision of members of the organization or the Arbitration Court. For anyone who wants to know how to liquidate an HOA, step-by-step instructions for 2018 will be very useful. We will consider the reasons and methods in detail.

The procedure for excluding HOAs from the Unified State. The register of legal entities is carried out in strict accordance with the norms prescribed in the Civil and Housing Codes of the Russian Federation. The legislation clearly states what is the basis for closure and how this procedure should be carried out.

The closure of the Partnership may be voluntary or involuntary. In the first case, the basis for closing the organization is the decision of the meeting participants from among the homeowners. They have the right to close the HOA if:

• the period for which the HOA was formed has expired;
• the goal for which the company was created has been achieved;
• The partnership did not live up to the expectations of the owners; its employees perform their duties poorly.

Forced closure is carried out for the following reasons:

• when creating the Partnership, the norms of the current legislation were violated;
• members of the Partnership have less than 50% of the votes;
• The HOA was reorganized, and the court declared this procedure invalid.

The closure procedure is carried out by a liquidation commission, whose members are elected by homeowners at a general extraordinary meeting. It is important that half of the owners vote “for”.

The decision made must be recorded. In the document indicate:

• type of meeting (regular or extraordinary);
• first name, patronymic and last name of the initiator;
• number of participants;
• agenda;
• decision;
• date and signature of the secretary.

For example.

Closing a company with debts

There are situations when it becomes necessary to close a Partnership that has not fulfilled its financial obligations to creditors, employees, and various funds, in other words, it is necessary to close a company with debts. This procedure is carried out on a general basis, and creditors have the right to make demands for the fulfillment of debt obligations by their counterparty (in this case, the HOA). They must declare this within a month from the moment information about the liquidation of the Partnership appears in the media.

They will be able to receive the funds due to them only after approval of the liquidation balance and in the order of priority prescribed in the Civil Code. In some cases, the responsibility to pay off debts rests with the management of the new enterprise. If there are insufficient funds and there are signs of financial insolvency, legislative norms require bankruptcy proceedings.

Please note that ideally the work of the Partnership should be checked by an audit commission. It is formed from home owners, its rights and obligations are determined by the Charter. The HOA accountant must regularly report to the commission, providing the necessary documents and providing important information. The audit is carried out once a year or by decision of the members of the HOA. In the first case, it is called the next one. In the second - extraordinary.

Step by step guide

The closure of an HOA is carried out in several stages, first preparation, then the actual liquidation. At first:

• the initiator is determined;
• a general register of participants of the Partnership is formed;
• a statement is drawn up, which all owners must sign if they agree with the procedure;
• the document is transferred to the management of the HOA or to the court office.

• a decision is made to close (this may also be a court verdict);
• a liquidation commission is formed;
• a notification is sent to the tax office to make appropriate changes to the Unified State Register of Legal Entities;
• an announcement about the start of the procedure is published in the media;
• an interim balance sheet is created and approved;
• debts to creditors are paid;
• a liquidation balance sheet is formed;
• Documents are sent to the tax office to register the closure of the Partnership.

During the inspection, the liquidation commission examines the financial statements and accounting of the company and checks how the inventory was carried out. The obtained data is compared with those indicated in the primary accounting documents. Agreements and transactions concluded by HOAs with resource supply companies (and not only) are checked for compliance with legal regulations. The timeliness of tax payments is also becoming the object of close scrutiny.

Preparation of documents

When carrying out the HOA closure procedure, the following documents should be prepared and provided to the tax authorities:

• application for liquidation (certified by a notary);
• decision on closure (minutes of the meeting of owners);
• liquidation balance sheet (the tax office must mark acceptance);
• receipt of payment of state duty;
• a document confirming that information about the Partnership’s employees has been transferred to the Pension Fund.

All these papers will be required to register the closure of the HOA.

So, the closure of an HOA occurs for various reasons. It can be voluntary or forced. To carry out the procedure, a liquidation commission is formed or a liquidator is selected. Upon completion, the package of documents is transferred to the tax office to register the liquidation of the HOA and make changes to the Unified State Register of Legal Entities.

Liquidation of the HOA (homeowners' association) becomes necessary when this form of house management becomes insufficient, which does not allow fully satisfying the needs of the residents of an apartment building. In such cases, residents at their own discretion abandon the HOA and choose a different form of house management. So, how do you opt out of an HOA?

So, how to liquidate an HOA? A housing organization is recognized as a legal entity, and its termination is carried out in the manner prescribed by civil law.

Thus, it has been established that any enterprise can be closed in the following ways:

• on a voluntary basis;
• under duress.

On a voluntary basis, organizations are closed by decision of the persons who founded them. The manager or official does not have the right to make the relevant decision. They can only submit the issue of liquidation to the founders for consideration if necessary.

How to close an HOA? This organization is subject to liquidation by decision of the apartment owners. To make such a decision, an initiative group of apartment owners, an HOA official or another governing body calls an extraordinary meeting of residents and puts the relevant issue up for discussion.

If the meeting makes an affirmative decision, then the officials begin the liquidation procedure. Otherwise, the HOA continues its activities as usual.

If residents do not know how to get rid of an unnecessary organization, then this can be done forcibly.

Forced closure is possible under the following circumstances:

• in case of certification of bankruptcy according to a court order;
• in case of non-compliance by the enterprise with legal norms;
• if the organization does not comply with the requirements of the legislation identified during an inspection by the supervisory authority, as well as by the court.

The procedure for liquidating an HOA is such that the inspection agency is the housing inspection, the prosecutor's office and Rospotrebnadzor. According to a statement from one of the designated government agencies, the court may close the housing organization. At the same time, samples of cases that they recognized as violations, in the form of protocols and decisions, must be presented to the court.

In the same way, any apartment owner can go to court to force liquidation against the will of the majority of residents. However, he will have to prove the inexpediency of the existence of the HOA, violation of the law by the governing bodies, and so on. Indication of the grounds in the claim is mandatory.

In this case, the following circumstances are recognized as the grounds for the submission of a closure application by designated bodies or residents:

• if the HOA does not meet the legal requirements in the field of sanitary, technical and operational maintenance of multi-apartment housing;
• if residents do not pay fees to the HOA account, as a result of which the organization is unable to perform its function;
• violation of the powers of apartment owners who are members of the relevant partnership.

Other grounds for liquidation of a partnership are the following circumstances:

• The HOA is subject to liquidation if the period for which the organization was founded in accordance with the charter expires, unless the meeting of owners makes a different decision before the expiration of such period;
• performing the tasks for which the HOA was established (improvement of the local area, construction of certain buildings, repairs, and so on).

The basis is only a reason to start the procedure, but not the procedure itself. The liquidation procedure is quite precisely regulated and requires a lot of time and careful work. Typically, the phased cessation of activities is completed by deregistration of the organization.

The procedure for liquidating an HOA on a voluntary basis first involves convening a meeting of apartment owners. It is necessary to decide on the closure issue, and in case of a positive decision, to adopt a document establishing the powers of the liquidation commission.

In this case, the step-by-step instructions look like this:

1. The initiator of the meeting (owner, official or other governing body of the HOA) must put on the agenda the issue of liquidating the organization. After this, it is necessary to bring to the attention of the HOA members evidence of unprofitability or other need for liquidation.
2. The final decision is approved by voting of each participant.
3. A decision is accepted only if more than half of the meeting participants vote for it. The organization's charter may provide for other rules. For example, it may be established that the decision on liquidation is made by 60% of the votes.

The decision on liquidation must determine the following main points:

• composition of the commission for the liquidation of the HOA;
• the period within which the commission must liquidate the HOA.

After accepting such a document, the commission must submit the documents to the registration authority and notify the tax authority. If the period within which the specified authorities were notified exceeds 3 days from the date of such decision, then the liquidation is considered invalid and a fine will be imposed on the HOA.

A protocol on the actions of the commission must be drawn up. If the HOA has counterparties under business contracts or legal relations with other government bodies, then they must be notified within a week from the moment the liquidation commission begins its work.

Creditors have the right to familiarize themselves with the decision of the meeting and the minutes drawn up at the meeting.

Thus, the protocol must contain the following information:

• the nature of the meeting (regular or extraordinary);
• information about the person who initiated it;
• voting procedure;
• quota (the number of voters in relation to the total number of HOA members);
• voting eligibility (quorum or presence of a minimum of owners for legitimacy);
• issue raised for resolution (liquidation of the HOA);
• description of the speeches of the initiator, objectors, and so on;
• voting results;
• management and secretary sign the protocol.

It is worth noting that if there is no quorum, that is, the minimum number of meeting participants to make a decision, then the meeting is postponed to another date. It is additionally communicated to each member of the HOA individually.

The protocol must also contain the indicated information.

The activities of liquidators cannot last more than two months. Notified creditors of the HOA are required to submit their claims no later than the specified period. And those who were not notified have the right to appeal the closure in court. In this case, the protocol must be transferred to creditors for review.

If a new organization is established instead of an HOA, then the apartment residents have the right to determine that the new organization will be the successor to the liquidated partnership. In such a situation, all debts are transferred to the new organization, and with them all obligations under business contracts and the consequences of liability to government agencies.

Liquidation of an HOA with debts is a rather complicated procedure. All debts of a liquidated HOA must be repaid at the time of deregistration and before the distribution of residual funds among the apartment owners. Otherwise, the decision on which the closure was made may be cancelled.

The audit commission in a housing organization is the only supervisory body. It, along with state supervisory authorities, checks the activities of governing bodies, the chairman, the accounting department and monitors compliance with the law.

In general, the functions of the audit commission include the following powers:

• checking the proper condition of the HOA property, the procedure for disposing of it;
• legal and financial assessment of agreements concluded between the HOA and its counterparties;
• control over compliance with the procedure for maintaining accounting documentation;
• supervision over the correct fulfillment by the HOA of its tax obligations;
• supervision over the legality of decisions of the chairman of the HOA or other governing body;
• drawing up and submitting recommendations indicating violations, advice on how to conduct HOA activities.

Any decision made by the HOA audit commission is formalized in the form of a separate act. In the same way, the commission has the right to determine the advisability of terminating the partnership.

When the commission comes to this conclusion, it is the initiator. When the HOA charter includes the powers of auditors to make a decision to close the partnership, then it is not necessary to convene the residents. Then persons who are dissatisfied with the specified decision of the commission can appeal it in the manner specified in the charter of the partnership or through the court. Each member of the partnership must be notified of the resolution. If no one objects to the closure order, it will be approved by the residents.

In this case, auditors take on the responsibilities of liquidators. And the commission carries out all the actions necessary to close the activities of the partnership.

Forced reorganization and liquidation of an HOA or any other organization is possible only by a court order. The liquidation of the HOA is thus carried out at the request of any of the designated initiators. However, the court will not satisfy such an application and will refuse it if the initiator does not have sufficient grounds. The law does not distinguish such grounds into a separate legal category.

But as practice shows, judicial authorities will consider an application for liquidation if the following circumstances exist:

• if the managing body or the chairman of the partnership regularly (more than once) violate the norms and other requirements of the current legislation;
• if the organization does not perform the tasks assigned to it effectively or does not perform them at all;
• if the majority of the members of the partnership do not make the prescribed payments to carry out the activities of the organization and fulfill the tasks assigned to it.

It is quite difficult for the initiator to convince the court that the above circumstances occur. After all, for this it is necessary to provide evidence. In this sense, the most convincing evidence can be the decision of the audit commission or the result of any audit, regardless of whether it was carried out by a private organization or a government agency.

In addition to the indicated grounds, in the presence of which the court accepts the claim for closure for its consideration, the law identifies some reasons why the judicial authority will indisputably issue a closure order.

Such grounds include the following circumstances:

• if, when registering a partnership as a legal entity. persons there have been violations of current legislation;
• if, as a result of the work of the organization, damage was caused to residents or apartment housing, which in the future cannot be compensated or restored;
• if the content of the constituent documents does not comply with the law or they were approved and adopted in violation.

After the appropriate court order, closure is carried out in the general manner prescribed for voluntary liquidation.

So, according to the court order, a liquidator is appointed. All further responsibility for the actions of the organization will fall on the shoulders of the appointed persons.

Bankruptcy of organizations is a fairly common phenomenon in modern society. Unfortunately, this phenomenon affects not only commercial enterprises, but also non-profit organizations like HOAs. It all starts with growing debts and a lack of funds for business activities.

Closing an HOA due to bankruptcy is the same as for any other organization. This procedure is usually initiated by the tax authority. However, the law allows the initiation of bankruptcy by any of the creditors or founders of the organization, including the owner of the property.

The main points of declaring a partnership bankrupt, which distinguish the procedure from the usual one, are as follows:

• homeowners as founders are not responsible for the debts of the partnership, unless otherwise specified by a court order due to the nature of the debt (for the supply of utilities, for home repairs, and so on);
• when a partnership is closed due to bankruptcy, a court manager is not appointed, who must exercise control over the organization’s finances;
• the partnership is not subject to reorganization;
• the partnership is not declared bankrupt when the initiator is the housing inspection, and the HOA has certain money in its operational account;
• the partnership is not declared bankrupt due to tax debts.

Thus, the partnership in this sense is in a more privileged position in comparison with other organizations.

Usually, in the case of bankruptcy of non-profit organizations, the court makes a decision quickly.

After all, there is no point in maintaining the activity of this type of enterprise unless one or more founders, and in this case the residents, oppose it.

If the HOA does not fulfill the tasks that were assigned to it by the homeowners, there is a need to liquidate it. We will tell you how the liquidation of an HOA occurs and what features are inherent in it.

What is HOA

A homeowners' association (HOA) is a non-profit organization created to manage housing by owners:

• premises in apartment buildings (one or more, closely located and having a common infrastructure);
• closely located individual residential buildings.

The advantages of managing a house with the help of an HOA over management companies are that:

• all important issues are resolved by the meeting of owners;
• the chairman of the HOA and members of the board are interested in the proper management of the apartment building, since they themselves live in it;
• HOA documentation is transparent and accessible to any owner;
• financial documents are regularly checked by an audit commission, which reports to the owners;
• payments for utility resources are made between resource supplying organizations and HOAs directly;
• Homeowners' associations are given the opportunity to generate their own income from the provision of services, for example, by renting out the common property of an apartment building, providing personnel (plumber, cleaner) to other homeowners' associations.

Where does liquidation begin?

Liquidation can be voluntary or forced. In the first case, this is the liquidation of the HOA by decision of the owners. Such a decision may be made in connection with:

• failure or improper performance by the HOA of the tasks assigned to it;
• the emergence of large debts to utility providers as a result of the ineffective activities of the HOA;
• performing the tasks for which the HOA was created (for example, major repairs);
• expiration of the period for which the HOA was created, etc.

In the second case, the decision on liquidation is made by the court if the following grounds exist:

• gross violations during the creation of an HOA (for example, forgery of signatures);
• systematic violation of the law;
• ineffective activities of the partnership, which led to debts to utility suppliers;
• failure to fulfill the tasks assigned to the partnership;
• non-payment of utility bills by members of the partnership;
• absence of any activity (non-functioning HOA);
• the share of those who have not joined the HOA exceeds the total number of owners, etc.

The procedure for liquidating an HOA

The voluntary liquidation procedure consists of performing certain actions:

1. A general meeting of owners is convened, at which issues related to liquidation are put on the agenda:

• approval of the decision on liquidation;
• appointment of a liquidation commission.

2. A notice of liquidation in form P15001 and a protocol are sent to the tax authority.

3. The HOA's creditors must be notified that the liquidation process has begun. To do this, a notice of liquidation with the procedure for filing claims is published in the State Registration Bulletin, and the liquidation commission sends notices to creditors by mail. At the same time, the commission also identifies accounts receivable.

4. A tax audit is carried out to determine whether the HOA has debts.

5. An interim liquidation balance sheet is drawn up, which reflects information about the property of the HOA, its obligations and receivables. If the debts of the partnership exceed its capabilities, the sale of property is organized. If these funds are not enough, bankruptcy proceedings must be initiated.

6. The final liquidation balance sheet is approved at the general meeting.

7. To register the liquidation of a homeowners’ association, the following must be submitted to the tax authority:

• application for state registration;
• liquidation balance sheet;
• a receipt confirming payment of the state duty (in 2017 - 800 rubles).

In order for the court to make a decision to liquidate the HOA, an initiative group of owners or authorized bodies must file a claim if the partnership violates the law. All information about violations must be documented. The court may grant the HOA the opportunity to voluntarily liquidate or appoint a liquidation commission on its own.

Liquidation of an HOA with debts

Few HOAs are engaged in activities that could bring additional profit to the owner (for example, from renting out premises, providing household services, etc.), therefore, when an HOA has debts to utility suppliers, it happens that there is nothing to pay them off. In this case, the only option is liquidation.

Before such a partnership is liquidated, inspections will be carried out against it, the purpose of which is to identify facts of deliberately bringing the HOA to bankruptcy, checking the actions of the HOA chairman, whether he has appropriated the owners’ funds, etc.

To pay off the debt, the property of the HOA (for example, equipment, machinery, vehicles) can be sold. If this is still not enough, the HOA is declared bankrupt.