Real Estate Law
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Legally yes, unless there is something in the Bylaws that states that that information is confidential and not for public dissemination. Generally a HOA does not have a fiduciary duty to the members like a doctor or attorney has with a client so the Board does not have to keep information about their accounts private. Any owner can examine the financial records under the open records laws, so an owner has no reasonable expectation that their financial obligations will be kept private unless that is part of the Bylaws.
From a strategic perspective, HOAs may publish names of delinquent owners in an attempt to shame them into paying their dues. Although it is not very professional to do so, it is not prohibited.