The association attorney is correct. When the association owns a unit, it is as if the unit does not exist for voting purposes. If 96 units are counted, the association would need 65 "yes" votes. If only 95 units are counted, the association needs only 64 "yes" votes. It may have had little effect in this case, but imagine if the association owned 20 units. If the units were counted for the purposes of determining percentage of owners, 65 of the remaing 76 owners would have to vote "yes" to pass any such action, effectively raising the requirement to over 85%.