Wisconsin Statutes Property (Ch. 700 to 710) § 703.16. Common expenses and common surpluses

(2) Funds for payment of common expenses obtained by assessments. (a) Funds for the payment of common expenses and for the creation of reserves for the payment of future common expenses shall be obtained by assessments against the unit owners in proportion to their percentage interests in the common elements or as otherwise provided in the declaration.

(b) During the period of declarant control of the association under s. 703.15(2)(c), if any unit owned by the declarant is exempt from assessments for common expenses until the unit is sold, the total amount assessed against units that are not exempt from assessments may not exceed the amount that equals nonexempt units' budgeted share of common expenses, based on the anticipated common expenses set forth in the annual budget under s. 703.161(2)(a). The declarant is liable for the balance of the actual common expenses.