Smyth County - Real Estate Tax Sales - TACS

NOTICE OF PUBLIC AUCTION
SPECIAL COMMISSIONER’S SALE OF REAL ESTATE
COUNTY OF SMYTH, VIRGINIA

Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of County of Smyth, the undersigned Special Commissioner will offer for sale at a simulcast (with online and in person bidding) public auction the following described real estate at the Holston Hills Country Club, 1000 Country Club Road, Marion, Virginia 24354, on October 29, 2025 at 11:00 AM.

The sale of such property is subject to the terms and conditions below, and any term or conditions which may be subsequently posted or announced by The Counts Realty & Auction Group (“Auctioneer”) and Taxing Authority Consulting Services, PC (“TACS”). Subsequent announcements take precedence over any prior written or verbal terms of sale.

For complete information please see the information packet

Property Owner(s) Tax Map No. Account No. TACS No. Property Description
J1 Deborah Heath Smith 53D4-1-5 84668 734733 335 Overlook Drive, Chilhowie 24319
J2 Marcus Dean Sanders, Jr. 59-A-24A and 59-A-24-IMP ONLY 988934 and 74579 494090 2855 Highway 16, Marion 24354
J3 Debra Lynn Pruitt 54C-2-C 127965 646968 950 Lee Highway, Marion 24354
J4 Paul & Barbara J. Dowell 28-A-160 54135 734911 1296 Allison Gap Road, Saltville 24370
J5 Mashasta Dawn Carrico, et al. 48-A-139 117790 734985 866 Pierce Road, Marion 24354
J6 Randy Gene Parks 49-A-19 82449 627963 111 Mosley Lane, Atkins 24311
J7 Harold M. & Mary S. Thomas 45-A-63 125407 734874 702 Spring Valley Road, Marion 24354
J8 Mary J. & Kevin G. Ellis 28A2-A-13 69558 734855 509 Lick Skillet Road, Saltville 24370
J9 Jason Ratcliff (LE) 47-A-9 46400 494075 888 Keller Lane, Marion 24354
J10 Jason Ratcliff (LE) 47-A-9F 46403 494075  Vacant; Keller Lane, Marion 24354

GENERAL TERMS OF SALE:  All sales are subject to confirmation by the Circuit Court. The Special Commissioner has the right to reject any bids determined to be unreasonable in relation to the estimated value of the Property. Any unsold property will be offered for sale again at the next auction, whenever that may be.

Properties are conveyed by Special Warranty Deed, subject to any easements, covenants, agreements, restrictions, reservations, and any and all rights of record which may affect the property. Properties are offered for sale as-is, where-is, and if-is, with all faults and without any warranty, either expressed or implied. Persons are encouraged to make a visual inspection of the property within the limits of the law and to obtain an independent title search, at their own expense, prior to bidding on any of the properties to determine the suitableness of the property for their purposes. It is not guaranteed that the property has a right-of-way or that it is not landlocked. Property is sold in gross and not by the acre. There is no warranty as to the accuracy of any information contained in the GIS system, nor is the information contained therein a legal representation of any of the features of the property which it depicts. We do not provide and do not assist with obtaining title insurance or title to personal property.

The sale of property to the highest bidder is not contingent upon obtaining financing. Financing, if needed, is the sole responsibility of the high bidder. By bidding, parties are entering into a legally binding contract, waive all rescission rights, and understand that their bid is immediately binding, irrevocable, and enforceable. Additionally, by bidding, parties are representing that they have read, and agree to be bound by, all terms and conditions for this sale. Failure to complete the property purchase will result in forfeiture of any funds paid and may subject the highest bidder to additional damages, which may include expenses and any deficit upon resale.

PAYMENT TERMS:  The highest bidder shall make a deposit in the amount of twenty-five percent (25%) or One Thousand Dollars ($1,000.00), whichever is higher, along with a 10% buyer’s premium, subject to a minimum of $150.00, added to the final bid. Bids which are less than One Thousand Dollars ($1,000.00) shall be paid in full at the time of the auction. Deposits shall not exceed Twenty Thousand Dollars ($20,000.00) per parcel. Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale. Subsequent taxes will be prorated from the auction date, and the highest bidder will be responsible for taxes from that date forward.

The balance of the purchase price and recording costs for deed recordation shall be deposited by the highest bidder with the Special Commissioner within fifteen (15) days of confirmation of the sale by the Court. 

Terms applicable to In-Person Bidders ONLY: The deposit and buyer’s premium are due on the day of the auction. All payments must be made in the form of personal check, cashier’s check or money order. No cash will be accepted. 

Terms applicable to Online Bidders ONLY: All interested parties must register and be approved by the Auctioneer. Registration and bidding are free of charge and are done through the Auctioneer’s website https://www.countsauction.com/. If any interested bidders are unable to attend for in-person bidding and wish to bid on property, but do not have access to the internet, please contact The Counts Realty & Auction Group, at (434) 525-2991 for assistance.

The highest bidder will receive their purchase contract and balance due via email following the close of the auction. The contract shall immediately be executed and returned to TACS. The deposit and buyer’s premium must be received in full within seven (7) days following the auction closing (no later than November 5, 2025). All payments must be made in the form of certified funds, cashier’s check, money order or wire transfer. Cashier’s checks and money orders shall be made payable to County of Smyth and forwarded to TACS, at the address shown below. Cash and personal checks will not be accepted. Wire transfer instructions will be provided to the highest bidder upon request. 

GENERAL TERMS: To qualify as a purchaser at this auction, you may not owe delinquent taxes to County of Smyth and you may not be a Defendant in any pending delinquent tax matter. Questions concerning the registration and bidding process should be directed to the Auctioneer online at https://www.countsauction.com/, by email to gmcdaniel@countsauction.com or by phone to George McDaniel, at (434) 525-2991. Questions concerning the property subject to sale should be directed to TACS online at www.taxva.com, by email to taxsales@taxva.com, by phone to (804) 612-0629, or by writing to the address below.

Taxing Authority Consulting Services, PC
Attn: Tax Sales – Smyth County Judicial Auction
P.O. Box 31800
Henrico, Virginia 23294-1800

_____________________________________________________________________________________________________________________

NOTICE OF DELINQUENT TAXES
AND SALE OF REAL PROPERTY
COUNTY OF SMYTH, VIRGINIA

Pursuant to Virginia Code §58.1-3975, the following real property will be auctioned for sale to the highest bidder at a simulcast (with online and in person bidding) public auction to be held at the Holston Hills Country Club, 1000 Country Club Road, Marion, Virginia 24354, on October 29, 2025 at 11:00 AM.

The sale of such property is subject to the terms and conditions below, and any terms or conditions which may be posted or announced by The Counts Realty & Auction Group (“Auctioneer”) and Taxing Authority Consulting Services, PC (“TACS”). Subsequent announcements take precedence over any prior written or verbal terms of sale.

For complete information please see the information packet

Property Owner(s) Tax Map No. Account No. TACS No. Property Description
N1 Marvin Wesley Hess 28A3-A-116 and 28A3-A-117 110001 and 109991 734982 Vacant; near Allison Gap Road, Saltville 24370
N2 William B. & Marjory Somers 34A-A-F-1 125199 627989 Vacant; Cabin Fever Drive, Marion 24354
N3 Mary H. Patsy Delp 41-A-29 66290 734857 **NOT MAPPED ON GIS** near Clark Farm Road, Saltville 24370
N4 Eric Thompson 27-A-34 121321 934313 Vacant; Poor Valley Road, Saltville 24370
N5 Lisa Deana Miller Cale 76-A-86A 117137 1209176 1639 St. Clairs Creek Road, Chilhowie 24319
N6 Howard C. Beverly, Estate 48-A-5A 46582 409949 106 Shortly Stone Road, Atkins 24311
N7 Horace Wesley & Joyce Brickey 189-96-32 8087 934223 Vacant; near Gilman Street, Marion 24354
N8 James R. & Patricia M. Kestner 29C-2-1J and 29C-2-1I 145289 and 145297 734843 Vacant; Buckeye Hollow Road, Saltville 24370
N9 Dianna L. Stevens 49-A-50B 126418 735052 Vacant; near Kiawana Road, Atkins 24311
N10 Correna S. Lockhart Price 42-A-46 121991 734940 692 Horseshoe Bend Road, Chilhowie 24319

GENERAL TERMS OF SALE:  The Treasurer has the right to reject any bids determined to be unreasonable in relation to the estimated value of the Property. Any unsold property will be offered for sale again at the next auction, whenever that may be.

Properties are conveyed by Special Warranty Deed, subject to any easements, covenants, agreements, restrictions, reservations, and any and all rights of record which may affect the property. Properties are offered for sale as-is, where-is, and if-is, with all faults and without any warranty, either expressed or implied. Persons are encouraged to make a visual inspection of the property within the limits of the law and to obtain an independent title search, at their own expense, prior to bidding on any of the properties to determine the suitableness of the property for their purposes. It is not guaranteed that the property has a right-of-way or that it is not landlocked. Property is sold in gross and not by the acre. There is no warranty as to the accuracy of the GIS system, nor is the information contained therein a legal representation of any of the features of the property which it depicts. We do not provide and do not assist with obtaining title insurance or title to personal property.

The sale of property to the highest bidder is not contingent upon obtaining financing. Financing, if needed, is the sole responsibility of the high bidder. By bidding, parties are entering into a legally binding contract, waive all rescission rights, and understand that their bid is immediately binding, irrevocable, and enforceable. Additionally, by bidding, parties are representing that they have read, and agree to be bound by, all terms and conditions for this sale. Failure to complete the property purchase will result in forfeiture of any funds paid and may subject the highest bidder to additional damages, which may include expenses and any deficit upon resale.

PAYMENT TERMS: The highest bidder shall pay the high bid in full, along with the buyer’s premium and deed recording costs, following the close of the auction. There will be a 10% buyer’s premium, subject to a minimum of $150.00, added to the winning bid.

Terms applicable to In-Person Bidders ONLY: The highest bidder shall make payment in full on the day of the auction. All payments must be made in the form of personal check, traveler’s check, cashier’s check, or money order.  No cash will be accepted.

Terms applicable to Online Bidders ONLY: All interested parties must register and be approved by the Auctioneer. Registration and bidding are free of charge and are done through the Auctioneer’s website https://www.countsauction.com/. If any interested bidders are unable to attend for in-person bidding and wish to bid on property, but do not have access to the internet, please contact Counts Realty & Auction, at (434) 525-2991 for assistance.

The highest bidder will receive their purchase contract and balance due via email following the close of the auction. The contract shall immediately be executed and returned to TACS. The full balance due must be received within seven (7) days following the auction closing (no later than November 5, 2025). All payments must be made in the form of certified funds, cashier’s check, money order or wire transfer. Cashier’s checks and money orders shall be made payable to County of Smyth and forwarded to TACS, at the address shown below. Cash and personal checks will not be accepted. Wire transfer instructions will be provided to the highest bidder upon request.  

GENERAL TERMS: To qualify as a purchaser at this auction you may not owe delinquent taxes to County of Smyth. Questions concerning the registration and bidding process should be directed to the Auctioneer online at https://www.countsauction.com/, by email to gmcdaniel@countsauction.com or by phone to George McDaniel, at (434) 525-2991. Questions concerning the property subject to sale should be directed to TACS online at www.taxva.com, by email to taxsales@taxva.com, by phone to (804) 612-0629, or by writing to the address below.

Taxing Authority Consulting Services, PC
Attn: Tax Sales – Smyth County NJS
P.O. Box 31800
Henrico, Virginia 23294-1800