Can’t speak for the prop taxes, but I have been on the periphery of HOAs and can tell you how a Cal HOA *might* (and I underline might, because each one behaves differently) handle it.

If the HOA takes the property for back HOA dues and late fees, they will then check to see if there is a mortgage on the property.

If there is a mortgage and the owner is behind on payments, they will wait for the lender to foreclose since the HOA won’t be able to sell the property if there is a note against it. Since the HOA will have received no monies this way, they will likely sue the former property owner for back HOA dues.

If there is a mortgage against it and the owner is NOT behind on payments, it’s anyone’s guess as to what the HOA would do.

If there is no mortgage against the property, the HOA will sell the property and use the proceeds to pay the delinquent HOA dues. If the sale price doesn’t cover the delinquency, they may (will?) still sue the former owner the for the difference.

Please read the formal HOA docs and the Davis-Stirling section of California law for the bounds of what the HOA can do.

And I know hindsight is 20/20, but Corning isn’t a real good place to buy…my old stomping grounds are near there and we still visit often.