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This is something that would be stated in your Bylaws as to when dues begin and if there are lower dues if there is not an actual occupied dwelling on the property.
But as a general rule, HOAs charge a lower fee for vacant lots and then make the cut off where it switches over to the higher rate when a certificate of occupancy is issued for any dwelling constructed on the property.
So you would have to look at your Bylaws as those are the laws that govern the development and control what the Board can and can't do with regard to fees and charges.
As for the catch up dues, I haven't seen that ever in Bylaws, and I tend to think that it wouldn't be something normal because most buyers wouldn't want to be hit for a big back due bill upon completion of their condo.