By reference to IRS Publication 530, the items you have identified as "Special Assessment" by the HOA are not deductible because these are considered for "local benefit" not imposed by government agency.
Publication 527 page 22 under Special Situations: Condominiums comments, "Special rules apply if you rent your condominium to others. You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. In addition, you can deduct any dues or assessments paid for maintenance of the common elements. You can’t deduct special assessments you pay to a condominium management corporation for improvements. However, you may be able to recover your share of the cost of any improvement by taking depreciation."
In TurboTax this falls under a rental asset and "land improvement". Be sure to clearly describe the improvement to help IRS evaluate the depreciation deduction you are claiming.
