My wife and I are about to begin as the community managers for 1100 home community in NY state where we currently live in which we have an annual HOA assessment. The current management has continued to attempt to collect past due/outstanding HOA dues after a lien has been filed on a homeowner's property for their debt. My instinct is that this is not the correct way to handle the situation but wanted to see if anyone with accounting expertise could provide guidance - is this a standard practice or should the debt be treated as a charge off/write off and start the following year's assessment from a zero balance?