here's a scenario. the developer bought the land from the owner. then, at some point transferred title to the HOA. when he sold the condo's to the original owners, the sales price include something for the cost of land, the condo itself and profit. the HOA pays the real estate taxes through the assessments. subsequent buyers would acquire the same percentage interest in the HOA. so the question becomes did the original owners and subsequent buyers actually purchase a undivided fractional interest in the land. Laws differ by state.
the mall is not a good example because the tenants generally have no ownership interest in the mall owner just a lease for the property and generally no ownership interest in the building. That does vary because in some cases, the tenant will construct the building under a ground lease.
so condo lessors can ignore the issue., maybe their right in that they have no ownership interest in the land but if they want to be careful they should read the purchase documents to see exactly what they purchased.
