Florida condo Statute 718 does not make this clear one way or the other
Residential Real Estate Lawyer
No. Failure to pay the assessments will cause late, fees, interest and attorneys fees which will result in a lien and foreclosure. There is no defense to not paying assessments, even if you know the association is squandering money or even embezzling.
Do not withhold your assessments. You will cause yourself a lot of grief.
If your association is not keeping up with maintenance your will need to send them a certified letter putting them on notice of your dispute before you can take further action. Your question doesn't state if its maintenance to just your unit or the common areas. This will determine your next steps.
This communication is not intended to create an attorney/client relationship. It is always recommended you consult an attorney in person to discuss your case. The Law Offices of Stage & Associates practices state-wide and represents homeowners and community associations. Please visit our website at www.stagelaw.com.