Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of the Orange County, Virginia, the undersigned Special Commissioner, on behalf of the Orange County, will offer the following real property for sale to the highest bidder at a timed, online-only, public auction which will commence Tuesday, May 4, 2021 at 11:00am EST and close Tuesday, May 11, 2021 at 11:00am EST 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 subsequently posted by Gibson Auction, Inc. (“Auctioneer”) and/or Taxing Authority Consulting Services, PC (“TACS”).



No. Property Owner(s)


Account Nos. Description
1. Bask Holdings, LLC Tax Map No. 012-A0-00-10-0095-0

Account No. 303933

TACS No. 585759


Low District; 104 Parliament Street, Locust Grove; Lot 95; Section 10; Lake of the Woods; Vacant Land; Unknown Acreage


2. Paul L. Carter, et al.

Ronald W. Carter, et al.


Tax Map No. 068-A3-03-14-0022-A

Account No. 45987

TACS No. 585762


Gordonsville District; 410 Charles Street, Gordonsville; Vacant Land; 60 x 100 Foot Lot, More or Less
3. Elizabeth Lewis McCord, et al. Tax Map No. 017-00-00-00-0019-0

Account No. 305986

TACS No. 585781


Taylor District; Near Hawthorne Drive, Rapidan; Near Moormont Road, Rapidan; Vacant Land; 1.25 Acres, More or Less


4. Thomas Moore Estate, et al. Tax Map No. 044-A4-00-19-0018-A

Account No. 3608

TACS No. 585783


Orange District; Bowler Lane, Orange; Bowler Subdivision; Vacant Land; 15 x 256 Foot Lot, More or Less
5. Nathan Properties, LLC Tax Map No. 024-00-00-00-0011-D

Account No. 10095

TACS No., 585784


Gordon District; Corner of Germanna Highway and Constitution Highway, Locust Grove; 0.402 Acre, More or Less


6. Calib Walker Estate, et al. Tax Map No. 028-00-00-00-0071-A

Account No. 3289

TACS No. 585797


Spotswood District; Near Frederick Lane, Orange; Near Petersburg Lane, Orange; Vacant Land; Unknown Acreage




TERMS OF SALE: 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 at If any interested bidders wish to bid on property, but do not have access to the internet, please contact Annis Gibson at (540) 661-9587 for assistance. Please be advised that in order to qualify as a purchaser at this auction, you may not owe delinquent taxes to the Orange County and you may not be a Defendant in any delinquent tax suit.


Properties are offered for sale as-is, where 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. 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. The information shown on the Orange County website, including tax map plats or GIS maps, is derived from public records that are constantly undergoing change and do not replace a site survey or inspection. There is no warranty as to the accuracy of the Orange County website, tax map plats or GIS maps, nor is the information contained therein a legal representation of any of the features of the property which it depicts. Any unsold property will be offered for sale again at the next auction, whenever that may be. All sales are subject to confirmation by the Orange County Circuit Court.


The highest bidder will receive their purchase contract and balance due via email within five (5) hours following the close of the auction. The contract shall immediately be executed and returned to TACS electronically. 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. Property will be conveyed free and clear of all liens, including the tax lien. Subsequent taxes will be prorated from the time of contract (the auction closing date of May 11, 2021) and the highest bidder will be responsible for taxes from that date forward.


The highest bidder shall submit a deposit of 25% of the highest bid or $1,000.00, whichever is greater, with the Special Commissioner following the closing of the auction. Bids which are less than $1,000.00 shall be paid in full. The deposit shall not exceed $20,000.00. Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale. The highest bidder shall also submit a buyer’s premium of 10% of the highest bid with the Special Commissioner following the closing of the auction. Please consider the buyer’s premium when placing bids. The deposit and buyer’s premium must be received by TACS in full within five (5) business days following the auction closing (no later than May 18, 2021 at 11:00am EST). Time is of the essence. All payments must be made in the form of a certified funds, cashier’s check, money order or wire transfer. Cash and personal checks will not be accepted. Checks and money orders shall be made payable to the Orange County and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request to   The balance of the purchase price and the deed recordation costs, as determined by the Orange County Circuit Court, shall be submitted by the highest bidder to the Special Commissioner within fifteen (15) days of confirmation of the sale by the Circuit Court. Please consider the deed recordation costs when placing bids. The Orange County Treasurer and the Special Commissioner have the right to reject any bids determined to be unreasonable in relation to estimated value of the 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.


Questions concerning the registration and bidding process should be directed to the Auctioneer online at, by email to or by phone to (540) 661-0001. Questions concerning the property subject to sale should be directed to TACS online at, by email to or, by phone to (804) 545-2500 or (804) 545-2377, or by writing to the address below.



John A. Rife, Esq.

Special Commissioner

Taxing Authority Consulting Services, PC

Re: Orange County Judicial Auction

P.O. Box 31800

Henrico, Virginia   23294-1800