Developers in communities created after July 1, 1992 must be treated like owners.  Therefore, if the lots the developer owns are bound by the recorded Declarations then the developer would have all rights and obligations as a lot owner including the right to vote on the budget and the obligation to pay assessments.  As to the maintenance responsibility for common elements, it would generally not be responsible for the maintenance of the area owned by the developer, unless the governing documents for the community provide otherwise.