[Alberta's Child]

If the city was mailing tax bills to the wrong address then the residents might have a good case here.

[Attention Surplus Disorder]

No I think that would be only an average case. A property owner is supposed to know that there is a tax bill that attaches to their property and if somehow they don’t get it I do not believe that not receiving it in the mail is going to constitute a good excuse. I guess we’ll see.

[NonValueAdded]

If the city was mailing tax bills to the wrong address then the residents might have a good case here.

Disagree. If that was a legitimate address of record and the assn failed to file a coa when switching accountants, it's on them. Also there is the due diligence of monitoring published notices. I see a tech opportunity there.

[1malumprohibitum]

Not really. It is the responsibility of the HOA to make sure that the City has the right information not Vice versa. The HOA should have noticed that they had not paid any taxes for decades. The HOA has been in existence since 1905. Apparently they paid their taxes for the first 75 years w/o incident. The only thing the city had to do is not screw up the notice requirement. Not a high bar. The notice requirement does not require notice in the neighborhood. It is simply in publications of Public record. The HOA MAY be able to go after the accountant but even that is iffy. Any reasonably competent new accountant should have been aware that the HOA was not making any tax payments.

[Milton Miteybad]

That won't work. It's the taxpayer's responsibility to make certain his address as shown by the taxing authority's records is current. That was settled long, long ago, of course, since counties and cities that collect ad valorem tax do not have the time or resources to track down every address change for every taxpayer who fails to notify the taxing authority of a change in address.

Frankly, the slobs running this HOA sound like a pack of feckless, stupid boobs. Somehow, they managed to lose, through tax foreclosure, the one asset they were charged with managing, that is, the private street and the limited common elements of this subdivision. And all this arose over neglecting to pay ad valorem taxes totaling $14.00/year, for thirty years or so. If I was one of the HOA board members, I'd be looking for the nearest loaded firearm with which to blow my own useless head off. If they used their brains for target practice, that would apparently be the highest and best use to which their minds had ever been dedicated.