Only if they were capitalized in writing as an attachment to your parents’ tax returns for each year that they owned the property. Otherwise, no.
If part of the assessments paid for improvements, that adds to your cost basis if you can prove the amount. An improvement would be something that is permanently attached to the land and which increases its value, such as maybe a new sidewalk, or new landscaping or lighting. Repairs and maintenance to the existing property and its existing attachments are not improvements.
