What is Tax Foreclosure?
When real property taxes become three years delinquent, the County Treasurer begins foreclosure action. We file a certificate of delinquency with Superior Court. Besides taxes, interest, and penalties, foreclosure costs of upwards to $800 per parcel begin to accrue. We order title searches for each parcel. As required by law, all parties with recorded legal interest as revealed by title searches are served with notice and summons by certified or registered mail. A notice and summons is also published in the local newspaper. (RCW 84.64.050) The Treasurer receives a judgment from the court foreclosing on the tax liens and authorizing the sale of parcels. All of the parcels being foreclosed upon can be redeemed by their owners, or other parties with recorded legal interest, until the close of business on the day before the sale. That is, they are allowed to pay all that is due, thus removing their parcel from the sale. We usually hold tax foreclosure sales once a year, in December. (RCW 8
