Can an incorporated Homeowner's Association require all property owners to remit dues if the Association has lost covenants?

There is fairly clear case law in Georgia concerning expiration of covenants and the right to collect assessments. While your documents need to be reviewed to find out if there is anything in the covenants that would change the general rule, this is what the courts have determined. Restrictive covenants in a location where zoning laws apply will expire after 20 years unless one of a few exceptions apply. First, if the association is under the Georgia Property Owners Associations Act, the 20 year expiration statute does not apply. Second, if the covenants have an automatic renewal provision that meets statutory requirements, the covenants would renew. Third, if the covenants are extended by a proper amendment to the covenants, they could go until 20 years after the extension. Given your question, however, I assume that none of these apply. In that case, the restrictive covenants governing the use of the property expire. However, the is explicit case law in Georgia that a provision in restrictive covenants that creates a mandatory obligation to pay assessments does not expire in 20 years even if the use restrictions in the same covenants did expire. The appellate courts have found the obligation to pay assessments to be a contract obligation that is not affected by the 20 year expiration statute that affects use restrictions. The Association may be able to continue enforcing the mandatory payment obligation although the covenants have expired. I would suggest you have an attorney knowledgeable on these issues consult with your board to determine your options.