Matthews HOAs may levy regular and special assessments under NCGS 47F-3-102 and the declaration. Unpaid assessments become liens on the unit with foreclosure authority after notice. Late fees, interest, and attorney fees recoverable.
NCGS 47F-3-116 governs assessment liens: the association has a lien from the time assessment becomes due. Lien may be foreclosed either judicially or by power of sale if the declaration provides. Minimum 30-day notice required before claim of lien filed. Priority over subsequent mortgages limited. Special assessments typically require board approval; large assessments may need member vote per bylaws.
Contact your local code enforcement office for specific penalty information.
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