I don’t understand how the HOA has any chance of nullifying the sale...and to be fair, I’m not a lawyer, I don’t play one on TV and my knowledge of CA property tax law is, shall we say, pretty incomplete...
But we’re in an HOA in NC, and we have quarterly reports, an elected board that includes a treasurer (among others), an annual meeting and a CPA that certifies the books every year...the taxes are a line item on every report as the HOA owns the roads which have value and are taxed...and the HOA is not full of billionaire business people, politicians and investors...and yet, the taxes get paid every year...
And I’m sure there’s a market to rent out the security shack on Air BnB for frat parties, wedding receptions, porn shoots...the possibilities are endless...
It's not the HOA, but the homeowners. The homeowners each have a recorded interest in the property and were not provided notice of any proceedings. Tumblindice figured this one out. There is a long line of legal cases on this - and you should be glad because due process is a fundamental part of our law.
You might, for instance, read this case: In re Ward
There are a lot more like it. The city clerk who did this was sloppy and vindictive since he could have called any one of the homeowners on the phone and the tax problem would have been taken care of immediately.