What happens to HOA fees once an HOA is disbanded?

I would venture a guess that they would need to go into an escrow account to pay the legal fees associated with disbanding a HOA, and any outstanding bills.

Each state has set laws regarding HOAs. The rules for disbanding the HOA may be written in the HOA’s covenants, conditions and restrictions. I think just the process of disbanding, which must follow certain legal steps, would spell out what the fees will go toward and how certain community infrastructure or amenities that the fees paid for will be paid for in the future.