In 1969, the MacKenzies (defendants) purchased vacant real property in the Pocono Springs Development, which was governed by Pocono Springs Civic Association (plaintiff) (the Association) which assessed dues on the landowners. In 1987, the MacKenzies attempted to sell their land, but the prospective buyers found the land unusable. The MacKenzies attempted to turn the lot over to the Association, but the Association refused to take delivery. The MacKenzies then attempted to gift the land over to the Association to be used as a park, but the Association still refused to accept delivery. In 1986, the MacKenzies then stopped paying real estate taxes on the property, which resulted in a sheriff’s sale on the property. There were no buyers on the sale. In 1990, another tax sale took place, but again no buyers were found. The MacKenzies then mailed a notarized statement setting forth their intent to abandon the property to “all interested parties,” and they refused to continue to accept mail at that address. The Association sued the MacKenzies in an effort to collect association dues. The MacKenzies argued that they did not owe dues because they had abandoned the property. The trial court granted summary judgment in favor of the Association, and the MacKenzies appealed.