[email protected] This person is my only contact at DEO and while helpful, is very limited in disclosing important and more complex details. He refers such inquiries to staff attorney, Virginia Ponder.
It is my impression from my direct interactions and others' experiences that DEO is very limited in scope and represents the interests of HOA's and their sponsors.
I am not sure why a tiny HOA would want to go this route rather than just re-writing governing docs and going door to door to get as many signatures as possible. You could avoid the "majority" problem and avoid all the administrative rigamarole and also any legal challenges by non-consenting owners. Since your infrastructure is scant and non-essential, the management function of the HOA is minor.
As far as the payment of maintenance fees, my attorney has advised that under the doctrine of "equitable servitude", all members would be required to pay a fair share of expenses consumed even without Declaration of Covenants. However, one would have to use the justice system to compel non-payers to pay and the HOA would have to demonstrate that the member-owner was consuming services --for starters. That does not seem practical in your scenario. Once the corporation is dissolved, there is no more mandatory obligation to pay assessments because there is no more common property to be managed. However, the ownership falls to 14 owners who will have to assume premises liability due to the absence of corporate insurance.
The underlying authority of the corporate bylaws to assess/lien/foreclose is found in the Declaration. When that is gone, the authority is gone. Expiration only affects the "contract" i.e. the governing docs that run with the land. While expiration of CCR's guts the Bylaws, these corporate docs do not technically expire.
If I were in your shoes, I would start looking for an entity to accept a gift of some of your common property or ask a homeowner to accept title. The roads are a problem and will inevitably fall into disrepair and members will be have to accept that or pool some money to fix. The county does not have to accept roads but may cause their condition through taxation to be maintained in acceptable condition for emergency vehicles. Say goodbye to street lights. If weed growth becomes a health hazard, the county will step in and cure the defect and might establish a vehicle to maintain the grounds through a special taxing district.
I am not an attorney and the above should not be taken as legal advice.