Section 339-Z. Lien for common charges; priority; exoneration of grantor and grantee

The board of managers, on behalf of the unit owners, shall have
  a lien on each unit for the unpaid common charges thereof, together with
  interest  thereon,  prior  to  all other liens except only (i) liens for
  taxes on the unit in favor  of  any  assessing  unit,  school  district,
  special district, county or other taxing unit, (ii) all sums unpaid on a
  first  mortgage  of  record,  and (iii) all sums unpaid on a subordinate
  mortgage of record held by the New York job development  authority,  the
  New  York  state  urban development corporation, the division of housing
  and community renewal, the housing trust fund corporation, the New  York
  city  housing  development corporation, or in a city having a population
  of one million or more, the  department  of  housing,  preservation  and
  development.  Upon  the sale or conveyance of a unit, such unpaid common
  charges shall be paid out of the sale proceeds or by  the  grantee.  Any
  grantor  or  grantee of a unit shall be entitled to a statement from the
  manager or board of managers, setting forth the  amount  of  the  unpaid
  common  charges  accrued  against the unit, and neither such grantor nor
  grantee shall be liable for, nor shall the unit conveyed be subject to a
  lien for, any unpaid common charges against such unit accrued  prior  to
  such   conveyance   in   excess   of   the  amount  therein  set  forth.
  Notwithstanding   the   above,   the   declaration   of   an   exclusive
  non-residential condominium may provide that the lien for common charges
  will be superior to any mortgage liens of record.