Condo Rental - Association is doing improvements and maintenance to the building. Each owner was assessed an amount to cover the cost. Where do I record this amount?

[ColeenD3]

Record it as a miscellaneous expense titled Assessment.

[Carl]

I've never heard of an assessment for "maintenance". But what specific "improvements" are being done?  This may be something that gets added to your cost basis, depending on the specific work being done that you refer to as an "improvement".