Is this legal-confused

I'm not against my hoa. I just don't understand this one thing. Our hoa started in 2002 which I was on original board. We did all the proper paper work, taxes, meeting and etc. When our term ended new people took their place on the board and so on for the next years but in 2007 at our annual meeting to reelect new officers; it was brought to all homeowners that our hoa was not incompliance with Texas. So as far as Texas new we were no longer a working hoa. We had some individuals that were willing to correct this problem and after two years 2007-2008 we were notified that our hoa was in good standing with the state (Texas). That following month Oct 2008 (after hurrican Ike just hit our area destroying homes/business) we (homeowners) were hit with the back dues for the two years the hoa was not in good standing. I would have paid the dues in May 2007 and again May 2008 which is the time we orginally had established but we were all told since the state didn't see us as an hoa not to pay. No invoice was ever sent asking for our dues and no one to send our dues too. There was no board due to the fact we were in bad standings with Texas. Once the standing with Texas changed to good-homeowners have had to prove past payments up to the orginal established date 2002. The hoa records are all messed up and they are expecting homeowners to have kept copies of payments to prove them wrong on us oweing. Just today were we even given contact information for our board. I paid every year but the two years there was no board or hoa. I don't feel they can ask homeowners to back pay. Now they are in the process of putting lien on homes. Honestly I'm tired of correcting my payment information with them and feel that they should work on the years that homeowners were actually billed for the dues not the years. To ask homeowners to dig in their pockets for 3 years worth of dues is crazy. So many lost their jobs or months of work/paychecks. Why add to the strain? I know that all the honest paying homeowners (like myself) would have gladly paid in the year it was due but when Ike hit-everyone used up their savings, maxed credit cards to survive. I just don't understand and want to know if this is legal?

Oh! I should let you all know that we have no community pool, sidewalk, really nothing. We have the easement attached to the main street only. Our neighborhood has 71 homes and they are three very small streets long. The city owes the propery bayou park hoa pays to mow. The hoa did add two crap myrtle trees to the entrance of the three streets and two small dwarf youpons. The hoa pays 200 every two weeks to mow and maintain the beds. The hoa is not run by a management agency. Our cost is $75 a year. We have not been given a statement of expenses. I just know this information from the lawn care company.

Could someone please advise me? The hoa does not have a president but has a vice president, treasurer, 1, 2,3 yr trustees, 3yr trustee is also the secretary, and a three member architectural committee.

Thanks,
Sharon

Yes, probably the Annual Report was not filed.

But are you saying there was no business undertaken by the corporation? Are there outstanding debts that must be paid? If so, then homeowners should pitch in.

Toard should show that there is a real need to retro-bill the homeowners during the time it went inactive.