This property was a lot that was part of a subdivision run by an association. The lots are around a pond which is maintained by the association (as well as the roads around the pond and to/from the lots). There were assessments paid almost every year by my parents (as well as by us once we were gifted the property) for maintenance and repair of the roads and the pond (these were special assessments in addition to a yearly homeowners association fee paid). Can these assessments that were paid be included in the adjusted cost basis?
