At issue in today’s column is a subject we recently addressed regarding whether an association must record its assessment lien in the public records of the County in which the community is located in order for it to be effective and whether such lien relates back to the initial date of recording of the declaration. At least, as to a surplus that results from a tax foreclosure sale, the answer, in most circumstances, is that the association does not need to record its assessment lien in order to argue entitlement to the surplus, and the lien will relate back to the date of initial recording of the declaration, as was the outcome of a recent Fourth District Court of Appeal case, Calendar v. Stonebridge Gardens Section III Condominium Association, Inc., decided December 17, 2017.
In this case, Mrs. Calendar was the unit owner who lost her home as a result of a tax foreclosure. After the foreclosure sale, Mrs. Calendar asserted that she, and not the condominium association, was entitled to the surplus that resulted from the tax foreclosure sale. The appellate court disagreed and affirmed the trial court’s decision to award the surplus to the condominium association. In so doing, the appellate court cited section 718.116(5)(a), Florida Statutes (2016), which provides:Condo and HOA Law, Law and Legal