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• C169-018 the Common Area. Special Assessments shall be levied on the same basis as annual Assessments. 14.5 Maintenance District. Notwithstanding the provisions of this Article XIV, Declarant reserves the right to establish a District to maintain and repair the Common Area, the costs of which maintenance and repair shall be assessed to each Owner and paid with real property taxes . (See Section 13.5 . ) 14.6 Division of Assessments. All Assessments, both annual and special, shall be charged to and divided among the Owners according to. the ratio of the number of square feet contained within each Lot to the total square feet contained in all Lots. Assessments may be collected on a monthly or other basis, as determined by the Association. 14.7 Date of Commencement of Annual Assessment; Due Dates . The annual Assessments provided for herein shall commence as to all Lots covered by this Declaration on the first day of the month following the recording of the first deed to a Lot to an Owner. The first Assessment shall be adjusted according to the number of months remaining in the calendar year or the County of Alameda tax year, as deter- mined by the Association. Subject to the provisions of Section 14.3 , the Association shall determine and fix the amount of the annual Assessment against each Lot and send written notice thereof to every Owner at least sixty (60) days in advance of each annual assessment period. The due -54-