Under Fla. Stat. § 720.3085, unpaid assessments become a lien on a parcel, and the homeowners' association may foreclose like a mortgage. Before recording the lien the association must send a 45-day written notice by certified and first-class mail, and a second 45-day notice is required before foreclosure can begin.
Section 720.3085 makes assessments a lien securing payment 'from the due date.' Past-due assessments accrue interest at the rate stated in the declaration or, if none, 18 percent simple interest per year. The association may charge an administrative late fee not exceeding the greater of $25 or 5 percent of each past-due installment. Before recording a claim of lien the association must give the owner 45 days' written notice by registered or certified mail (return receipt) and first-class mail; a separate 45-day notice of intent to foreclose is required before suit. Payments are applied first to interest, then late fees, then collection costs and attorney fees, and last to the assessment. A delinquent owner may file a 'qualifying offer' that stays foreclosure up to 60 days.
No criminal penalty. A delinquent owner owes the assessment plus 18% interest (or the declaration's rate), late fees up to $25 or 5% per installment, collection costs, and attorney fees, and ultimately faces judicial foreclosure of the lien and loss of the home after the two required 45-day notices.
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