Off market, distressed land

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Hey all! I've been working on putting together a project for tiny houses here in the Denver area. I've identified the PERFECT piece of land for the premier, pilot community. I've even ran it by my contact with zoning and planning and she even said it would be PERFECT. The catch... it's currently off market and, in spite of best efforts of myself and real estate agent, we have not been successful at getting in contact with the owner.

What I do know is she inherited it from her husband who passed away in 2011. The property has over $30k back taxes due and already has a lien on it. All in, we'd be looking at $64k to clear the deed. I also ran an Intelius report on her, and it's very clear that she's not in the best financial shape.

If the information I've been able to dig up, we know her current address, place of employment, etc. yet have not been able to actually have any type of conversation with her.

We also know that the best way to be sure we can own the land, free and clear, is a negotiation with the current owner and settle up with the county. Any thoughts on how to proceed?

With humble gratitude, 

Joe