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Yes, it would make sense to ask if the resort would accept a deed back in lieu of foreclosure. But if the resort won't, then the resort will be forced eventually to take the timeshare by foreclosure. In either case, the resort gets the timeshare back and can sell it to someone who wants it and will pay fees and taxes. Of course they may have trouble finding someone who isn't aware they can get the same timeshare for $1 on ebay.