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My suggestions to Ivan after giving the problem some thought and research is one of these three choices. First, declare bankruptcy. This should stop foreclosure proceedings. Second, re-finance. If there is any equity in property just re-finance enough to include the delinquent taxes. The third idea is to search he internet under "stop foreclosure" and contact one of the numerous companies who guarantee to stop any foreclosure no matter what stage it is in. Good luck. Greg 47/35 ............................................................................................................................................ http://www.homestead.com/mercercountyyoungonsetpd/yoppers.html