Colorado Code § 37-43-166

Foreclosure subject to prior taxes
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In case the court decrees the
establishment of a lien against any portion of the lands in said district, or against any of the
property of said district, the decree shall provide for the foreclosure of such liens upon the failure
to make any payments for which said liens are given at the time the same become due under the
terms of the decree entered in such proceeding. All conditions of such foreclosure, including the
existence or nonexistence of a right to redeem therefrom, shall be within the discretion of the
court. Nothing in sections 37-43-156 to 37-43-168 and nothing in the procedure provided for in
this article shall be deemed to affect any liens for unpaid taxes or assessments which have been
duly levied and assessed and existing at the time of the filing of the petition in the district court.

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