During the audit I filed an amendment for a home office deduction which they allowed, (which also explains the 25% reduction in recorded mileage).I was finally excused after paying what I thought was a significant tax, penalty & interest assessment. 14 months later they returned the entire amount plus interest having decided I was in fact over-assessed????

Yes, it states "if the premises are located in a condominium or cooperative development, the Lease and Tenant's rights under it including as to the common areas, are subject to all terms of the governing documents for the project, including, without limitation, any Declaration of Condominium or proprietary lease and any restrictions, rules, and regulations now existing or hereafter adopted, amended or repealed."

Can the list be amended within the 45 days? 

Note that if an HOA does not address less than 30 day "rentals" in their CC&Rs that is possible the CC&Rs go on to be amended to ban them.People seem to either love short term rentals or absolutely despise them, so many wont be happy with you for turning your property into one.

When a modification or amendment is completed that is recorded and will carry note parameters on it.

That should allow you to update the post with an amendment.

If I were you, I would amend your tax returns to correct this, and pay the taxes and penalties now rather than risking getting it discovered during an audit.

Another thing is not to stray away from the contact or even if there is a mutual agreement to do so make sure the contract is amended.

So, while the SAFE act is technically a state law, it was unconstitutionally forced on the states by the Feds in violation of the 10th amendment, and is therefore unconstitutional (especially if one is owner-financing a property to someone else who is from the same state).

"Just minutes before the clock struck midnight, City Council approved the last amendments to the short-term rental resolution.