In James F. O'Toole Co., Inc. v. Los Angeles Kingsbury Court Owners Assn. (2005) 126 Cal.App.4th 549, a homeowners association urged that it made a "business decision" in determining not to levy a special assessment to satisfy a civil judgment against it. Finding the decision was not entitled to deference, the court stated: "Generously construed, the Association's refusal to levy a special emergency assessment is a simple refusal to pay a final judgment long since due. While that refusal may in some sense constitute a 'business decision,' it is not one to which a court must defer by refusing to enforce a valid judgment." (Id. at p. 560.)