Washington County tax foreclosure: three years unpaid, then a summer list

Washington County Assessment and Taxation posts a timeline for real-property tax foreclosure. An account is delinquent if it is not paid in full by May 15. If taxes are still unpaid after three years, the county starts foreclosure. Foreclosure is how the county can end up with the deed. Each tax statement during those three years shows the old amount plus the new year’s tax. The page says manufactured homes on land with the same owner, and some machinery and equipment accounts, may be included.

The county’s table is approximate. Around May 16 the first notice goes out. Around June 16 a second notice goes out. Around July 16 a third notice says when formal proceedings will start. From that third notice on, the county wants cash, a cashier’s check, or a money order. Around August 1 a final notice names the publication date. The page says the list is usually published in The Oregonian. In late August the list goes to the newspaper, a 5 percent penalty is added, and the county asks the circuit court for a judgment. Paying the tax, interest, and the penalty can still stop the case before judgment.

Thirty days after publication, the court can grant judgment and a two-year redemption period starts. During redemption, only someone with a vested interest can redeem, and the payment has to cover the judgment, the 5 percent penalty, 9 percent interest, and fees. Partial payments are not accepted. Two years after judgment, redemption ends and the property can be deeded to the county. Ownership rights are then gone.

Tax sales shelf. Quiet byline: Taxsalenearby.