Yes, it is reasonable to split the total assessments between the building and landscaping and capital improvements. If different people came out to assess different things like say, one came out for the roof and another came out for the tennis court, then you would directly apply those assessments to those items.
If someone came out and looked at the foundation of the building, the air conditioner, the landscaping and the swimming pool, you could take that invoice and divide it by 4 (or whatever number of items that person looked at when they came out) and then allocate based on the number of items looked at. This would give you the amount to allocate to repairs versus capital improvements.
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