Associations may have tax issues that arise with respect to taxes claimed to be on common area owned by an association, personal property owned by an association, such as office furniture and equipment, and income taxes. In most cases, but not necessarily all, the common areas of most CIDs are exempt from being taxed separately to an association, because it is usually already being taxed as part of the taxes paid by the individual owners. See Revenue and Taxation Code sections 2188.3–2188.7.