At issue in today’s column is a subject we recently addressed regarding whether an association must record its assessment lien in the public records of the County in which the community is located in order for it to be effective and whether such lien relates back to the initial date of recording of the declaration. At least, as to a surplus that results from a tax foreclosure sale, the answer, in most circumstances, is that the association does not need to record its assessment lien in order to argue entitlement to the surplus, and the lien will relate back to the date of initial recording of the declaration, as was the outcome of a recent Fourth District Court of Appeal case, Calendar v. Stonebridge Gardens Section III Condominium Association, Inc., decided December 17, 2017.     Read the article………………