Association Lien Superior to Tax Lien Before Recorded Date
Facts: A member became delinquent on his assessment payments to the condo association starting in November 2008. The member had also failed to pay federal income tax, and the Internal Revenue Service (IRS) assessed his tax obligation on March 17, 2008. The IRS didn't record a notice of federal tax lien until January 2009. And during this time, the member remained delinquent on his association assessments.