Depreciation recapture taxes in a partnership

[Faith K.]

I have heard two different opinions recently regarding depreciation recapture taxes in a partnership. Let's say Investor A is part of an LLC with Investor B that owns an apartment building. Investor A is assigned the depreciation (because Investor A has owned some apartment buildings for 30 years and can't claim any more depreciation on them). After 10 years, the project is refinanced and Investor B redeems Investor A's ownership in the property. Are the depreciation recapture taxes due at that time?

Or if Investor B owns the property for another 20 years and then sells the property, are depreciation recapture taxes then due at the time of sale for both the portion assigned to Investor A in the first 10 years and then for the remaining 17.5 years? 

What exactly triggers the depreciation recapture taxes?  Exiting a partnership or a sale? Any experience or knowledge on this topic would be much appreciated!