DEAR FRUSTRATED: Unhappily, it's not all that simple. If you don't pay the fees and taxes, it may not revert back to the original owner. Oftentimes, they don't want them, and they will bring an action against you for the deficiency. As far as selling on the courthouse steps, that very likely is an exercise in futility. The least of the problem is the credit rating. You may approach the company that sold you the time-share. They may or may not be willing to strike a deal with you. Their point of view, more often than not, is you have to pay us, we don't want it back, and we will go to court to get garnishments or whatever it takes to make it happen.