Westwood Homeowners Ass'n v. Lane Cnty.

Westwood Homeowners Association (plaintiff) funds its operations through yearly assessments secured by liens on member properties. Lane County (defendant) acquired 15 delinquent properties through tax foreclosure in 1988 and refused to pay post-acquisition assessments, arguing a statute freed properties acquired in tax foreclosure of all liens and encumbrances. The Association sued to foreclose on its liens; the trial and intermediate appellate courts sided with the Association, and the County appealed.

Whether a homeowners association may continue to levy yearly assessments against a property after the government acquires title to it through a tax foreclosure proceeding.