M.G.L. 183b
Chapter 183B: Section 27. Surplus funds
Section 27. Unless otherwise provided in the time-share instrument, the by-laws, rules or regulations of the time-share association or otherwise determined by the time-share owners at a meeting of time-share owners or pursuant to either section thirty-three or thirty-four, any surplus funds derived from the time-share owners or from property belonging to said time-share owners or their association and held by a managing entity remaining after payment of or provision for time-share expenses and any required reserves shall be paid to the time-share owners in proportion to their time-share expense liabilities or credited to them to reduce their future time-share expense assessments.
http://www.mass.gov/legis/laws/mgl/183b-27.htm
Chapter 183B: Section 28. Expenses; assessments; late charges; interest; reserve funds
Section 28. (a) Until time-share expense assessments are made against the time-share owners, the developer shall pay all time-share expenses. After any time-share expense assessment has been made against the time-share owners, time-share expense assessments shall be made at least annually, based on a budget adopted at least annually by the managing entity. At the time the time-share owners are notified of the amount of the assessment for the current year, the time-share owners shall be provided with a copy of the budget prepared in accordance with the provisions of clause (6) of subsection (a) of section thirty-eight and an accounting of income and expenses for the preceding year.
(b) Except for assessments under subsections (c), (d) and (e), all time-share expenses shall be assessed against all the time-shares in accordance with the allocation set forth in the time-share instrument pursuant to section thirteen. Any past due assessment or installment thereof shall bear interest at the rate established by the managing entity or time-share instrument not exceeding eighteen per cent per annum.
(c) To the extent required by the time-share instrument any time-share expense directly related to a time-share unit and incurred in providing a service or facilities which are available to fewer than all of the time-share owners may be assessed exclusively against the time-share owners benefited.
(d) Assessments to pay a judgment against the association shall be made only against the time-shares in the time-share property at the time the judgment was entered, in proportion to their time-share expense liabilities.
(e) If any time-share expense is caused by the misconduct of any time-share owner, the association may assess said expense exclusively against his time-share.
(f) If time-share expense liabilities are reallocated, time-share expense assessments and any installment thereof not yet due shall be recalculated in accordance with the reallocated time-share expense liabilities.
(g) Any amount identified in the budget as an amount to be reserved for the repair or replacement of the time-share unit or the furnishings, equipment and appliances located therein, shall be segregated by the managing entity, held in trust and used only for the specified purpose for which the reserve was collected unless the time-share owners, at a meeting of time-share owners, or pursuant to either section thirty-three or thirty-four determine to spend said funds for other purposes. Any ballot for any proposal to spend reserve funds for purposes other than that for which they were collected shall be accompanied by an explanation in plain language of the reasons therefor and consequences if any of so doing.
http://www.mass.gov/legis/laws/mgl/183b-28.htm
Chapter 183B: Section 30. Financial records
Section 30. A person who has a duty to make assessments for time-share expenses shall keep financial records sufficiently detailed to enable him to comply with section forty-two. All financial and other records shall be made reasonably available for examination by any time-share owner or his authorized agent.
http://www.mass.gov/legis/laws/mgl/183b-30.htm
Chapter 183B: Section 32. Definitions; list of addresses of owners; ballots; communication expenses; vote allocation; notice; recording amendments
Section 32. (a) For the purposes of this section and sections thirty-three, thirty-four and thirty-five:
(1) “Owner” shall mean a person who is an owner or co-owner of a time-share estate or a time-share license or, in the case of a unit that is not a time-share unit, a person who is an owner or co-owner of said unit, other than as security for an obligation.
(2) A project is limited to one in which at least fifty per cent of the votes are allocated to time-shares other than time-share licenses.
(b) The managing entity shall keep reasonably available for inspection and copying by any time-share owner all addresses, known to it or to the developer, of all the time-share owners with the principal permanent residence address of each indicated if known. The managing entity shall revise continually the list of addresses in the light of any information it obtains, and the developer shall keep the managing entity advised of any information he has or obtains.
(c) Each ballot prepared pursuant to sections thirty-three, thirty-four and thirty-five shall contain:
(1) a statement that the ballot shall not be counted unless signed by an owner;
(2) the specification of a date, not less than thirty or more than one hundred and eighty days after the date the ballot is mailed, by which the ballot must be received by the person to whom it is to be returned, and a statement that the ballot shall not be counted unless received by said date;
(3) the name and address of the person to whom the ballot is to be returned; and
(4) only the material required by sections nineteen to thirty-five, inclusive.
(d) Each ballot mailed pursuant to sections thirty-three, thirty-four and thirty-five shall be mailed to the principal permanent residence of the owner to whom it is addressed, if known to the person responsible for mailing it, and said person shall procure and keep reasonably available for inspection for at least one year after the vote is calculated a certificate of mailing for each and the original or a copy of each ballot returned by the date specified pursuant to clause (2) of subsection (c).
(e) If the managing entity, the developer, or anyone on behalf of either of them communicates with any owner, other than as expressly provided by section thirty-three, thirty-four or thirty-five on the subject matter of any petition or ballot prepared pursuant to any of said sections, the expense of said communication shall not be assessed directly or indirectly in whole or in part to any owner other than the developer.
(f) The vote allocated to any time-share and to any unit other than a time-share unit shall be counted as having been cast in accordance with the ballot of any owner of that time-share or unit. If the ballots of different owners of the same time-share unit, or of the same unit other than a time-share unit, are not in accord with one another, the vote allocated to that time-share or unit shall be divided in proportion to the number of owners thereof voting each way and shall be counted accordingly. Any ballot that is not signed by an owner or is not received by the date specified pursuant to clause (2) of subsection (c) shall be void.
(g) The managing entity shall take action reasonably calculated to notify all owners of the resolution of any matters resolved by methods authorized by section thirty-three, thirty-four or thirty-five.
(h) An amendment to a project instrument adopted pursuant to section thirty-three or thirty-four shall be recorded in the appropriate registry of deeds or land registration office forthwith by the managing entity with a statement of the vote and shall become effective upon recording.
(i) No right or power of an owner under this section or section thirty-three, thirty-four or thirty-five may be waived, limited, or delegated by contract, power of attorney, proxy, or otherwise, in favor of the developer, an affiliate of a developer, a managing entity, or any person designated by any of them.
http://www.mass.gov/legis/laws/mgl/183b-32.htm
I haven't paid that yet.