Town of Milford v. James S. Boyd, et als, Managers of Courtyard at Milford Condominium Association (434 Mass. 754, 752 NE ad732) (2001)
The SJC affirms J. Mark Green of the Land Court in connection with a dispute over the priority of a condo association lien over a local tax lien. The condo association sought payment for condo unit common area charges for units taken for taxes by the Town of Milford. The SJC ruled that as soon as the Town makes its tax taking it acquires record title to the condo unit. Once holding title to the unit, the Town is obligated to pay common area charges.
The Town had argued that a decree of foreclosure under C. 60, Section 69 extinguished the Town’s liability for prior common area charges. The SJC took this case for direct appellate review and denied the Town’s arguments. The Associations continued care and maintenance of common areas is a benefit to the Town as unit owner and is liable for those benefits.