We have a huge golf course that is a part of a common area/open space in a planned residential development and is owned by the Homeowner’s Association within the development. The criteria set forth in Va. Code Sec. 58.1-3284.1 appears to be met for taxation of the common area/open space at zero, and for assigning the value of the open space for taxation purposes to individual unit owners in the development, proportionately. My question is what if the common area/open space is used by the Association for income generating purposes (though all income is invested into maintenance of the common area) and is open to the general public (as well as to Association members)? Does such a scenario change the mandate that the common area/open space be valued at zero and the actual value thereof be passed on to unit owners?