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An HOA can assess a special assessment to cover just about anything.
Read your governing documents to determine what options, limits and processes are involved in levying special assessments.
It's possible that unless every unit is due to receive a garage, only the units that will receive a garage should be involved in the special assessment.
Garages are often limited common elements and assessments can be limited in these cases to the beneficiaries of the limited common elements.
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