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From Lorman Education Services
When HOA's and the IRS Compete for Lien Property: Lien Priorities, Perfections and Foreclosure Rights
...alysis could be either exposing homeowner associations to erroneous litigation, or neglecting to include IRS liens in foreclosure actions when such liens could otherwise be foreclosed. When an IRS income tax lien appears on record for the real property in lien collection and foreclosure cases, you need to understand these respective lien rights, how to recalculate the HOA's lien balance if
more...
When HOA's and the IRS Compete for Lien Property: Lien Priorities, Perfections and Foreclosure Rights
...alysis could be either exposing homeowner associations to erroneous litigation, or neglecting to include IRS liens in foreclosure actions when such liens could otherwise be foreclosed. When an IRS income tax lien appears on record for the real property in lien collection and foreclosure cases, you need to understand these respective lien rights, how to recalculate the HOA's lien balance if
more...
