Tax liens are properties that the owners didn't pay their taxes on that are being foreclosed on. A great place to buy their lien is on eBay, under Tax Liens or Foreclosures. The directions for how to foreclose on the tax lien are included with the information about the property, which will include the amount of the taxes which you have to pay, the amount you are paying for the right to foreclose on it, which ranges from $100 and up for the lot or home, and any other obligations which will be mailed to you. Generally there is a date in the future which you will need to pay attention to: the date you can foreclose. You will need to foreclose as close to this date as possible to obtain the property. You may need to pay an attorney a small fee for this.