In looking back through this thread several things come to mind:
- In many states HOAs can make use of non-judicial foreclosure. I suspect you could fight it, but you would need to initiate the proceedings. And if you lost, you would be held liable for the HOA's increased legal fees.
- In most communities 21 of 52 homes is plenty to make quorum. Typical requirements are 20%.
- It is not uncommon for lots owned by the developer to be excepted from dues. Sometimes this extends to the builders the developer may have sold to. Thus the empty lots may not have to pay dues.
- It is possible that the lots don't get a vote. Or it could be that the owner of those lots chose not to participate in the vote. Since you weren't there it could be that the statement was really that the empty lots were not participating.
- If you don't believe the meeting (or vote) were legal and binding then you must challenge them in a court of law. Short of a challenge, they will be presumed to be legal.
- Unless you have a recording of the meeting anything outside the minutes is hearsay since you were not in attendance. While you could drag the people into court, keep in mind that many will simply choose to not remember exact statements.
In short, I think you have some weak arguments.
As for the budget not stating the dues, it does not have to do so directly. You take the budget and divide by the number of paying lots. That gives your rate.
Also, is $60 a year really worth the amount of heartburn you seem to be experiencing? If so, then you really need to figure out a way to be at the next annual meeting.