Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of Lee County, the undersigned Special Commissioner will offer for sale at public auction the following described real estate on the front steps of the Lee County Circuit Courthouse, in Jonesville, Virginia, on Friday, April 12, 2019 at 11:00am, or as soon thereafter as may be effected.  The sale of such property is subject to the terms and conditions below and any such terms and conditions which may be announced on the day of the auction.  Announcements made on the day of the auction take precedence over any prior written or verbal terms of sale.

For additional information, please see the Information Packet.

Owner(s) and TACS No. Account Nos. Description
1. Deborah Elliott, et al.

TACS No. 181835

Tax Map No. 38-(A)-97A

Account No. 7823

Rocky Station District; Elk Knob 947 US Highway 421, Pennington Gap;

+/- 0.370 Acre

2. Genesis Once Consulting, Inc.

TACS No. 96066

Tax Map No. 92-(2)-1C

Account No. 20140

Jonesville District; Newmans Ridge; 3055 Flower Gap Road, Blackwater;

+/- 0.638 Acre

3. Pat Kyle Gibson, et al.

TACS No. 35258

Tax Map No. 24-(A)-8

Account No. 7358

Rocky Station District; Poor Valley; 2449 Right Poor Valley Road, Dryden;

+/- 5.60 Acres

4. Robert L. Hall, Sr., et al.

TACS No. 35514

Tax Map No. 70-(A)-15

Account No. 3580

Jonesville District; Vacant Land;

+/- 11.50 Acres

5. Trula Houanio, et al.

TACS No. 35498

Tax Map No. 47A-(5)-BK2 14-17

Account No. 2337

Rose Hill District; Lots 14-17;

575 Rose Hill Drive, Rose Hill

6. Norma Ruth Johnson Life Estate, et al.

TACS No. 181825

Tax Map No. 38-(A)-124

Account No. 7618

Rocky Station District; Elk Knob;

Fronts on 421; Vacant land

+/- 6.90 Acres

7. EvaJean Kirk, et al.

TACS No. 35208

Tax Map No. 21-(3)-HT

Account No. 19925

Rocky Station Mineral District; House tract Stone Creek; 731 Belgium Hollow Road, Pennington Gap;

+/- 1.50 Acres

8. Darrell Long, et al.

TACS No. 35238

Tax Map No. 61A-(1)-BK6,1-4

Account No. 2485

Rose Hill District; 177 Vista View Drive, Ewing; P.W. LT 1 thru 4 Block 6
9. Marie Phillips, et al.

TACS No. 96517

Tax Map No. 12A-(8)-17

Account No. 9416

Rocky Station Mineral District;           Fronts on Route 636
10. Marie Phillips, et al.

TACS No. 96517

Tax Map No. 12A-(8)-16

Account No. 9823

Rocky Station Mineral District; Straight Creek Lot 100 FT; 845 Monarch Road, St. Charles; Fronts on Route 636
11. Rhea Rasnic, et al

TACS No. 34803

Tax Map No. 23C-(2)-BK1,1-7

Account No. 8171

Rocky Station District; Lots 1-7, Kelly Pigman Est; Fronts on Route 421
12. Henry Stigall, et al.

TACS No. 35500

Tax Map No. 80-(A)-44

Account No. 2343

Rose Hill District; Fronts on State Route 699; +/- 0.238 Acre
13. Marshall Tankersley, et al.

TACS No. 34200

Tax Map No. 93-(2)-10-11

Account No. 4912

Jonesville District; Blackwater;

Fronts on State Route 600;

+/- 21.20 Acres


TERMS OF SALE:  All sales are subject to confirmation by the Circuit Court of Lee County.  The highest bidder shall deposit twenty-five percent (25%) or One Thousand Dollars ($1,000.00), whichever is higher, at the time of the auction.  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).  Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale.  All deposits must be made in the form of personal check, traveler’s check, cashier’s check or money order.  No cash will be accepted.  The balance of the purchase price shall be deposited by the highest bidder with the Special Commissioner within fifteen (15) days of confirmation of the sale by the Court.  The Special Commissioner of Sale has the right to reject any bids determined to be unreasonable in relation to the estimated value of the Property.  Properties are conveyed by Special Warranty Deed, subject to any easements, covenants, agreements, restrictions, reservations, and any and all rights of record which may effect the property.  There will be a 10% buyer’s premium added to the final bid to determine final contract price and shall be paid with the deposit at the time of the auction.  Costs for deed recordation will be the responsibility of the successful bidder and shall also be deposited with the Special Commissioner within fifteen (15) days of confirmation of the sale by the Court.


Properties are offered for sale as-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 prior to bidding on any of the properties.  Bidders are strongly encouraged to make their own inspection to determine the suitableness of the property and it is assumed that all bidders will perform due diligence prior to the day of the auction.  Any costs incurred by the bidder to inspect the property are at the expense of the bidder and are non-refundable.  Ownership is not transferred until Court approval of the sale, however, high bidders are encouraged to protect any interest they may have due to risk of loss.


Please be advised that in order to qualify as a bidder at this auction, you may not owe delinquent taxes to Lee County or the Town of Pennington Gap and you may not be a Defendant in any pending delinquent tax matter.  Questions concerning the properties subject to sale or the tax sale process should be directed to TACS online at, by email to, or by phone to (804) 545-2377.


John A. Rife, Esq.; Jeffrey A. Scharf, Esq.; Andrew M. Neville, Esq.; Paul L. LaBarr, Esq.,Special Commissioners
Taxing Authority Consulting Services, PC
P.O. Box 31800
Henrico, Virginia  23294-1800