It depends.
Any of the assessments that were for routine maintenance are just expenses that went away. Any of the assessments that added value to the property added value to your condo so they are added to the basis.
You'll have to go back through all of those assessments and figure out which ones added value and which ones were just repairs. And then add all of that to what you originally paid for the condo to get your basis.
@TexiRican
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