Southards v. Motel Management Co.

Appellants own an interval ownership condominium unit. Each year since purchasing their interest, Appellants have regularly paid the building’s managing entity their annual assessed taxes on the property. Unfortunately, the majority of the interval owners of the building did not pay their assessed taxes. Rather than pay the tax collector part of the taxes owed on the building or advancing the sum on its own, the managing entity simply failed to pay the taxes assessed on the condominium building. As a result, the taxes on the building became delinquent.

The condominium association challenged…