Quote: Generally, if a covenant has not been enforced for a period of time, it can be declared void by a court. With the way the accounting has been in your association, the assessment itself could be declared void.
Arizona statutes gives associations a lien on the homes from the get-go. You have to take it to court to collect on the lien (and if it is above a certain amount, you can foreclose on the home, or you can wait until the property sells. Generally what happens then is that any unpaid assessments are collected when the property sells. While a first mortgage has priority above HOA assessments, second mortgages are inferior, and the assessment must be paid first. In the case of a short sale, the association has to agree to let unpaid assessments remain unpaid; if they don't agree, the assessment must be paid, and that can be a deal breaker in a short sale. All of this is worth checking for your state.
One thing we do on a pretty regular basis is check the assessment rates for nearby neighborhoods, and let our membership know what a great deal they are getting. (Our assessments are less than most surrounding neighborhoods, and our amenities are significantly more than all but one other community in the city...and its monthly assessments are about double our quarterly assessment--so 6X what we pay.)