My understand is the seller (bank, HUD, fannie mae, freddie mac, VA, etc.) are responsible for assessments from the day they take possession in full and up to 6 months prior. Any further months are eaten by the association. Buyer is not responsible as long as they get a clear deed and title. Some auction transactions or quit claim deeds and buyer can be responsible. Most traditional contracts require proration of taxes and assessments, but banks should pay back assessments at closing.