The IRS (not me) disagrees with your assessment. According to IRS Publication 527, Chapter 4:
- Condominiums
A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. - If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements.
https://www.irs.gov/publications/p527#en_US_2017_publink1000219143
