Foreclosure proceedings for delinquent property taxes in Walla Walla County.

SUPERIOR COURT OF WASHINGTON – COUNTY OF WALLA WALLA
 
IN RE THE PROCEEDINGS       NO. 25 2 00779 36
OF WALLA WALLA COUNTY     AMENDED COMPLAINT FOR
FOR THE FORECLOSURE        FORECLOSURE OF LIENS
OF LIENS FOR THE                   FOR DELINQUENT REAL
DELINQUENT TAXES FOR        PROPERTY TAXES
THE YEAR 2025, AND SOME
PRIOR YEARS
 
COMES NOW the Plaintiff, Walla Walla County, Washington, and for cause of action alleges as follows:
PARTIES
1.1 Gordon Heimbigner, is the Walla Walla County Treasurer and pursuant to RCW 84.64.050 brings this action in the name of Walla Walla County.
1.2 This lawsuit is an in rem proceeding in accordance with RCW 84.64 against all of the property identified in the Certificate of Delinquency filed herein on November 17, 2025 and amended on December 10, 2025, December 18, 2025, December 31, 2025, and February 13, 2026.
JURISDICTION AND VENUE
2.1 This complaint for foreclosure of tax liens identified in the Certificate of Delinquency referred to above is properly before this court pursuant to RCW 84.64.050.
2.2 Venue is proper in Walla Walla County pursuant to RCW 4.12.010 because all of the subject properties are located in Walla Walla County.
OPERATIVE AND MATERIAL FACTS
3.1 A Certificate of Delinquency was filed with the court herein on November 17, 2025, identifying all parcels of property in Walla Walla County that had delinquent taxes for the year 2025 and some prior years, upon which no Certificate of Delinquency has previously been issued.
3.2 Amended Certificates of Delinquency were filed with the court herein on December 10, 2025, December 18, 2025, December 31, 2025, and February 13, 2026 identifying all parcels of property in Walla Walla County that had delinquent taxes for the year 2025 and some prior years, upon which the Certificate of Delinquency filed with the court herein on November 17, 2025, had previously been issued. The amendment filed December 10, 2025 included one additional property for Machelle Schneider. The amendment filed December 18, 2025 added a separate parcel for Maria Lizotte. After payment of the taxes by Maria Lizotte, Lois Lundgren, Cesar Hernandez and Javier Hernandez, their parcels were removed from the amended Certificate of Delinquency filed on December 31, 2025. The amendment filed February 13, 2026 includes a correction of scrivener's errors to the legal descriptions of the parcels and was filed with a Notice of Correction identifying said errors. In addition, the parcels for Alexandrea Contreras and Santiago Contreras, Marvin Solano and Angela Godinez, and Terrell Cain and Leslie Cain were removed because they have paid the taxes on their parcels.
3.3 The Amended Certificate of Delinquency filed February 13, 2026 correctly shows: (1) a description of the property subject to foreclosure; (2) the tax years for which there are delinquent property taxes; the amount of tax, penalty, and interest due on each property through February 13, 2026; and (3) the known or reputed owner as stated on the tax rolls.
3.5 Interest on the taxes owing accrues at the rate of 12% per year until January 1, 2023, and at the rate of 9% per annum for residential real property with four or fewer units per taxable parcel or at the rate of 12% per annum for all other real property as required by RCW Chapter 84.64. A penalty of 8% of the yearly property tax will be assessed on December 1, 2025, and where (a) the property is not redeemed by November 30, 2025; and, (b) the property is nonresidential real property or residential real property with greater than four units per parcel. A penalty of 3% of the yearly property tax will be assessed on June 1, 2026, and where (a) the property is not redeemed by May 30, 2026; and, (b) the property is nonresidential real property or residential real property with greater than four units per parcel. RCW 84.56.020(5)(b)(ii)(B).
PRAYER FOR RELIEF
4.1 Walla Walla County requests that the Court enter judgment foreclosing the tax liens on the property identified in the Amended Certificate of Delinquency filed herein on February 13, 2026, and that the Court enter an order of sale for the same property.
DATED this 13th day of February, 2026.
 
                                           Gabriel E. Acosta, WSBA# 16719
                                           Jesse D. Nolte, WSBA# 34331
                                           Cindy Koon, WSBA# 57101
                                           Attorneys for Plaintiff
                                           Office of the Prosecuting Attorney
                                           240 W. Alder, Ste. 201
                                           Walla Walla WA 99362-2807
                                           (509)524-5445
 
(111344) February 14, 2026