Surprisingly, for a development with no LFO we have been sent our town hall taxes bill for 2006, which was for 600 euros. As we hadn't paid this in the due time we had to go to the Town Hall (25 October 07) and queue to have a new bill computed. This added 30 euros to the total for late payment !! We bought our apartment in May 06 taking the view we would like to enjoy use of it, so to heck with the LFO. This is just to say to all of you out there who have still to complete - ITS NOT GOING TO GET KNOCKED DOWN as primarily its an income stream for Marbella town hall. The LFO will be produced in due time obviously with some costs/fines attached for SIFASA. I suppose we are biased now, as owners we have a vested interest but, for what its worth it is a lovely development, the gardens are kept beautifully, the security is good, and Elviria is a top-notch upmarket area - go and look at other developments at Miraflores, Calahonda, etc., and you wouldn't chose anything there in preferenceto Santa Maria.