Level, with power at the lot line, and sitting amongst the San Luis Hills in the San Luis Valley, this 30+ acre lot borders state land to the south. This lot has level terrain that allows for a residential build, as well as spectacular, unobstructed 360 views of the Sangre De Cristo & San Juan Mountains. A septic would be required to build. With easy access to Highway 159 and county-maintained dirt roads to the lot, this property can be easily accessed year-round. Skiing & shopping in Taos is about an hour away, or spend your days fishing the Rio Grande River or Sanchez Reservoir. Travel about an hour north to visit the Great Sand Dunes National Park or local wildlife refuges. The seller acquired this property via a Costilla County tax lien sale within the past year. The taxes are current and the property will be sold with title insurance. Approximate center GPS coordinates: 37.28785, -105.60126