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Hi RobHaas,
Does your HOA have a reserve fund set up? The reserve fund could cover some or all of the cost of repairing the septic system. Your HOA board generally doesn’t need a vote to levy special assessments unless your state laws/governing documents require it or it goes beyond a specific amount or percentage as dictated by your CC&Rs.
Restarting an HOA that has gone mismanaged or inactive for years can be difficult. I would advise you to establish an HOA board first so that things can start getting back on track. Homeowners should be notified that the HOA is restarting back up and that they should be prepared to pay dues again. It’s important to review your governing documents to know what you can and can’t do moving forward, including things like maintenance, special assessments, etc.
Hope this helps.