well, you are correct. I should have looked it up before posting as it is considered a 'special situation' by the IRS
https://www.irs.gov/pub/irs-pdf/p527.pdf
see the very top of page 16 in the middle column
You can’t deduct special assessments you
pay to a condominium management corporation
for improvements. However, you may be able to
recover your share of the cost of any improvement by taking depreciation.
