QUESTION: I am an association board member for a four-unit condominium. A single owner of two units has just gone into default on the property taxes for both units. Since these two units also include condominium common area, is our association responsible for paying any portion of the default taxes? (The tax amount due plus accruing penalties is more than what is currently available in our entire operating budget.)

ANSWER: Taxes are individual to the unit and the unit's owner. Associations are not responsible for any owner's taxes.