from: Mediation Unit to: Matthew Merckel cc: "gardensatowingsmills@gmail.com" , "jacob.kogan@gmail.com" date: Oct 30, 2025, 11:46 AM subject: RE: MU-523080 - Kogan - REVISED Mr. Merckel: Please see the attached email I received from Mr. Kogan listing all 7 of his units affected by the Special Assessment, resulting in a refund in the amount of $602.00. Mr. Kogan - My intention was to provide you with all correspondence, once we had the issue resolved. Per your request to receive a copy of all corre- spondence, I am copying you on this email which comprises my communication with Mr. Merckel. Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 mediator@oag.state.md.us www.oag.maryland.gov From: Matthew Merckel Sent: Thursday, October 23, 2025 9:48 AM To: Mediation Unit Cc: gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good Morning: Below are the units we have listed for Mr. Kogan, one less than he claims he owns in Section I. 12004D appears in Section II and there was no special assessment. The refund should be for $516.00. Please confirm. 11903 H 11903 L 11913 K 11914 D 11915 L 11923 J 12004 D - Section III - no special assessment and not subject to refund. Thank you, Matthew Merckel CMCA, AMS Community Association Manager Office: 443-548-0191 ext 114 | Fax: 443-548-0196 Please rate today's service: Click here to take a short survey Headquarters: 3600 Crondall Lane, Suite 100, Owings Mills, MD 21117 Delmarva: 8101 Coastal Highway, #5, Ocean City, MD 21842 Delaware: 20375 John J Williams Hwy, Lewes, DE 19958 Enhance your experience with our Customer Service Portal and related TidewaterPM app! The Tidewater Companies | Tidewater Property Management, Inc. (AAMC) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC From: Mediation Unit Sent: Tuesday, October 21, 2025 3:23 PM To: Matthew Merckel Cc: gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Mr. Merckel: Attached is a summary of Mr. Kogan's complaint in which he calculated he was overcharged $86/unit. Mr. Kogan then multiplied that overcharge of $86 times the number of units (7) he owns/manages, which resulted in a refund in the amount of $602.00. Please provide me with a written response, confirming when/how Mr. Kogan will be refunded, so I can let him know. Please also advise our office if/how you will correct the assessments for all other unit owners affected. Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 mediator@oag.state.md.us www.oag.maryland.gov From: Matthew Merckel Sent: Monday, October 20, 2025 11:52 AM To: Mediation Unit Cc: gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Sounds good. From: Mediation Unit Sent: Monday, October 20, 2025 11:50 AM To: Matthew Merckel Cc: gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Mr. Merckel: I am out of the office today, so I will pull Mr. Kogan's file tomorrow when I'm back in the office and respond to you. Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 mediator@oag.state.md.us www.oag.maryland.gov From: Matthew Merckel Sent: Friday, October 17, 2025 9:05 AM To: Mediation Unit Cc: gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good Morning: After review from the attorney, there is nothing I see that counters what Jacob presented. Can you please confirm based on your conversations the total amount he feels he is due back so I can send that to the financial management company for processing? Thank you, Matthew Merckel CMCA, AMS Community Association Manager Office: 443-548-0191 ext 114 | Fax: 443-548-0196 Please rate today's service: Click here to take a short survey Headquarters: 3600 Crondall Lane, Suite 100, Owings Mills, MD 21117 Delmarva: 8101 Coastal Highway, #5, Ocean City, MD 21842 Delaware: 20375 John J Williams Hwy, Lewes, DE 19958 Enhance your experience with our Customer Service Portal and related TidewaterPM app! The Tidewater Companies | Tidewater Property Management, Inc. (AAMC) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC From: Mediation Unit Sent: Friday, October 17, 2025 7:45 AM To: Matthew Merckel Cc: gardensatowingsmills@gmail.com Subject: FW: MU-523080 - Kogan - REVISED Mr. Merckel: Reaching out to ask if you've had an opportunity to review this complaint with the community's attorney and when I can expect to receive your response. Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 mediator@oag.state.md.us www.oag.maryland.gov From: Mediation Unit Sent: Thursday, September 25, 2025 11:06 AM To: Matthew Merckel ; gardensatowingsmills@- gmail.com Subject: RE: MU-523080 - Kogan - REVISED Thank you. I will wait to hear back from you. From: Matthew Merckel Sent: Wednesday, September 24, 2025 5:16 PM To: Mediation Unit ; gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good Afternoon Sandy: We are going to have this run by the community's attorney to confirm that is the case and we are not missing anything. If indeed there is no reference to equal special assessments or something we are missing, we will work with you and Mr. Kogan for the proper reimbursements. Thank you, Matthew Merckel CMCA, AMS Community Association Manager Office: 443-548-0191 ext 114 | Fax: 443-548-0196 Please rate today's service: Click here to take a short survey Headquarters: 3600 Crondall Lane, Suite 100, Owings Mills, MD 21117 Delmarva: 8101 Coastal Highway, #5, Ocean City, MD 21842 Delaware: 20375 John J Williams Hwy, Lewes, DE 19958 Enhance your experience with our Customer Service Portal and related TidewaterPM app! The Tidewater Companies | Tidewater Property Management, Inc. (AAMC) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC From: Mediation Unit Sent: Wednesday, September 24, 2025 2:34 PM To: Matthew Merckel ; gardensatowingsmills@- gmail.com Subject: RE: MU-523080 - Kogan - REVISED Mr. Merckel: My apologies for my delay in responding to you. If there are no Governing Documents allowing for the assessment to be divided equally among the unit owners, it would seem the assessment should be calculated based on the percentage permitted by the Governing Documents Mr. Kogan provided with his complaint. Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 mediator@oag.state.md.us www.oag.maryland.gov From: Matthew Merckel Sent: Monday, September 8, 2025 11:18 AM To: Mediation Unit ; gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED My apologies, I hit send to fast. We do not have a competing citation of the documents. It is our position that the assessment should be sent equal based on all owners having equal enjoyment of the common areas. The Association is willing to listen to feedback and make potential changes, including refunding Mr. Kogan if it's shown it was done incorrectly. Thank you, Matthew Merckel CMCA, AMS Community Association Manager Office: 443-548-0191 ext 114 | Fax: 443-548-0196 Please rate today's service: Click here to take a short survey Headquarters: 3600 Crondall Lane, Suite 100, Owings Mills, MD 21117 Delmarva: 8101 Coastal Highway, #5, Ocean City, MD 21842 Delaware: 20375 John J Williams Hwy, Lewes, DE 19958 Enhance your experience with our Customer Service Portal and related TidewaterPM app! The Tidewater Companies | Tidewater Property Management, Inc. (AAMC) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC From: Matthew Merckel Sent: Monday, September 8, 2025 11:16 AM To: Mediation Unit ; gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good Morning: We don't have a competing citation of the documents. Best Regards, Matthew Merckel Matthew Merckel, CMCA, AMS Community Association Manager 3600 Crondall Lane, Suite 100 Owings Mills, MD 21117 Office: 443.548.0191 ext. 114 Fax: 443.548.0196 www.tidewaterproperty.com Have you signed up for your homeowner portal yet? Did you know you can access real-time account status, view the community calendar, search rules and regulations, make a payment and much more?! To get started, click here. The Tidewater Companies | Tidewater Property Management, Inc. (AAMC®) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC | Progress in Motion From: Mediation Unit Sent: Friday, September 5, 2025 10:54 AM To: Matthew Merckel ; gardensatowingsmills@- gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good morning Mr. Merckel: Thank you for your response. Please provide me with a reference to your Governing Documents which provides for the special assessment being divided equally among the unit owners, as Mr. Kogan referenced the CCRs, Exhibit B.2 showing his percentage interest as .376%. Thank you, Office of the Attorney General Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 www.marylandattorneygeneral.gov From: Matthew Merckel Sent: Wednesday, September 3, 2025 12:10 PM To: Mediation Unit ; gardensatowingsmills@gmail.com Subject: RE: MU-523080 - Kogan - REVISED Good Afternoon Sandy: Thank you for sending, this was a rather standard $500 special assessment for increase of insurance passed with the requisite owner votes. This special assessment, since it was for the common area insurance, is equally set for all units as per the Governing Documents. The Board, copied on this email, and Tidewater Property Management would like to resolve this matter as soon as possible. What would you need us to provide to show that this was an action taken within the community's authority? The special assessment approval percentage is 25% (55) and the association received 56 yes votes via proxy and ballot. See attached. Is he arguing that his 1-bedroom unit precludes him from paying equally for the common areas? We don't agree but are willing to listen to your interpretation. Each unit he owns is 1/220th of the common area as there are 220 units. Best Regards, Matthew Merckel Matthew Merckel, CMCA, AMS Community Association Manager 3600 Crondall Lane, Suite 100 Owings Mills, MD 21117 Office: 443.548.0191 ext. 114 Fax: 443.548.0196 www.tidewaterproperty.com Have you signed up for your homeowner portal yet? Did you know you can access real-time account status, view the community calendar, search rules and regulations, make a payment and much more?! To get started, click here. The Tidewater Companies | Tidewater Property Management, Inc. (AAMC®) | Tidewater Realty Group, LLC | Tidewater Property Maintenance, LLC | Progress in Motion From: Mediation Unit Sent: Tuesday, September 2, 2025 3:53 PM To: Matthew Merckel ; gardensatowingsmills@- gmail.com Subject: MU-523080 - Kogan - REVISED Please see the attached REVISED complaint from Jacob Kogan being sent via EMAIL ONLY. My apologies: the first email I sent was missing some of Mr. Kogan's documents. Office of the Attorney General Sandy Cummings Mediation Specialist/Branch Manager Office of the Attorney General Consumer Protection Division 44 North Potomac Street, Suite 104 Hagerstown, Maryland 21740 p: 301-791-4780 www.marylandattorneygeneral.gov One attachment - Scanned by Gmail Donna DaRoja 6:51 PM (2 hours ago) 11909 H does not show Mr Kogan as the owner. Account Number: District - 04 Account Identifier - 2100013474 Owner Information Owner Name: INNA GOLFAND Use: Princ jk Attachments 8:57 PM (28 minutes ago) to Donna, me, Mediation, Matthew, gardensatowingsmills@gmail.com > 11909 H does not show Mr Kogan as the owner. This is correct, I am not the owner of 11909 H. I also do not owe 11903 Tarragon RD #L that is included on my list of 7 units. I manage the two units for Inna Golfand. This information was already provided to the Mediation Unit more than 4 months ago, on June 12, 2025. I trust the documents have been forwarded by the Mediation Unit. For your convenience I enclose below the June 12, 2025 email to the Mediation Unit and also attach the pdf correspondence with Audrey Muse. Please do not hesitate to let me know if you have any questions. Jacob ---------------------------------------------------------------------------- from: jk to: Mediation Unit , Jacob Kogan date: Jun 12, 2025, 7:27 PM subject: Re: Regarding MU-523080 Hello Mediation Unit, Thank you for the inquiry. I attach the following 4 pdf files: 1. My July 2023 correspondence with Audrey Muse authorizing to charge each of the seven properties accounts with $500 special assessment (230728JK-AM.pdf). 2. August 2023 Statement of Account for 5 properties showing the charge of $500 applied to 5 units (230823SpecialAssessmentJK.pdf). 3. My September 2023 correspondence with Audrey Muse where I bring to his attention that two accounts have not been charged (230908JK-AM.pdf). 4. September 2023 Statement of Account for 2 properties showing the charge of $500 applied to the 2 additional units (HOA-11903TR-L-and-11909TR-H.pdf). Please do not hesitate to let me know if anything else is needed. Thank you, Jacob