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Immediately upon closing of the foreclosure sale, whether or not they recorded the deed, the new owner is liable for the payment of the HOA fees incurred from that date forward. They are not liable for any past due HOA fees prior to the date of the sale, that remains the liability of the prior homeowner
. If any assessments or fees are incurred after the date of the sale, that is the liability of the new owner, even though the HOA may not know who that is and may send notice to the last recorded owner, that last recorded owner is not liable for those payments and they merely need to prove to the HOA they did not own the property as of the date of the assessment.
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