Which statement is NOT true regarding a community association's rules and regulations?

The statement regarding community association rules and regulations that is not true relates to the requirement of filing those rules with the IRS for enforceability. Community association rules and regulations are primarily governed by state law and the specific governing documents of the association, such as bylaws and covenants. These rules are enforced through the association's internal mechanisms and do not require submission to the IRS. Therefore, the notion that filing with the IRS is necessary for enforcement is incorrect.

In contrast, the other statements reflect accurate principles guiding community associations. For instance, the requirement that rules must not conflict with the governing documents ensures consistency and legal integrity within the community structure. The ability for boards to adopt rules at properly noticed meetings allows for a democratic process within the association while maintaining transparency. Furthermore, the expectation that rules are applied fairly and uniformly ensures equitable treatment of all residents, which is essential for maintaining harmony and compliance within the community.