There are no tax "foreclosures" in Colorado. Colorado operates on a tax lien that allows someone to pay the taxes due, receive the lien and receive the property after 3 years if the owner has not redeemed the lien. If the owner pays the taxes, you recieve from the owner a 15% penalty fee return on your money. If the owner does not pay the taxes due, you receive the property after 3 years. You can get a list of available tax liens from each counties' Treasury Department. Each county website will have information about their tax liens & process.