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None. Our HOA has a townhome that was abandoned by the homeowner and has been empty for several years. The HOA foreclosed on the property for non-payment of HOA dues. According to the county 's tax base, the HOA is listed as the owner and has been sending tax payment notices to the HOA for several years. On the advisement of the HOA 's lawyer, the HOA has not paid any taxes due over the years. The HOA has tried to find out who the actually owner is and has had a difficult time securing the proper documentation from the mortgage company to state the property was either foreclosed, the mortgage was forgiven, or what. The HOA wants to try to fix the place up and sell since we have not be able to recoup past HOA dues from the previous homeowner or count dues for this place for several years. R