If your board is issuing a special assessment, be sure to follow proper procedures for approving and documenting the assessment. This includes holding a board meeting, giving owners the minimum notice required (48 hours per the IL Condo Act), officially voting on the item and documenting the vote in the board meeting minutes.
If legal collection action is required and in the case of the sale of a unit, the board will need to be able to produce the meeting minutes to validate the special assessment. Documentation, as always, is key!