years ago my account was hacked and it was disabled. I followed the steps to get it back up to no avail. Now I have a new ipad and set up an account, then it pops up "your account has been disabled.. How do I just start over?
iPad Mini
If you want to create a new account (all of your existing downloads will remain tied to your existing account): Create an iTunes Store, App Store, or iBooks Store account without a credit card or other payment method - Apple Support
What did you do to try and get the old account re-enabled ? You reset its password : If your Apple ID has been locked - Apple Support (and : What to do after you change your Apple ID email address or password - Apple Support)
And, if that didn't fix it, you tried contacting iTunes Support : https://www.apple.com/emea/support/itunes/contact.html
how to set up a new account
