Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of County of Scott, the undersigned Special Commissioner will offer for sale at a live public auction the following described real estate at the County Office Building Board Room, 190 Beech Street, Gate City, on April 17, 2023 at 9:00 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 Gibson Auctions (“Auctioneer”) and Taxing Authority Consulting Services, PC (“TACS”). Subsequent announcements made on the day of the auction take precedence over any prior written or verbal terms of sale.

For complete information (including terms, conditions and property listings), please see the Information Packet.

Property Owner(s) Tax Map No. Account No. TACS No. Property Description
1 Kathleen Lane 144-3-1A 3651 407800 4352 Yuma Road, Gate City
2 Gary Russel 99-A-58,57A 10850 35918 Vacant; Fairview Road, Duffield
3 Shirley McConnell 168A-2-2-3-6 3952 59587 117 Daffodil Lane, Gate City
4 Ronald and Denise Absher 45-A-9 11613 60152 25046 US 23 North, Duffield
5 Doris Dishner 86-A-2 1032 36232 949 and 957 Kimblertown Road, Fort Blackmore
6 Christopher Anthony Taylor 168A-2-2-10-12 4822 59769 163 Daffodil Lane, Gate City
7 Christopher A. Taylor 166-A-97 5184 59769 1078 Winegar Mill Road, Gate City
8 Christopher Anthony Taylor 166-A-98 5183 59769 Vacant; Apple Orchard Road, Gate City
9 Wanda Jean and Phyllis Ju Williams 146A5-1-3-1 5129 512779 140 Seasons Lane, Gate City
10 Tommy J. Graham 169A-A-2 7023 59955 191 Panther Drive, Gate City
11 Samantha Irisa Dallas** 146A712-26A-27A 13921 512598 196 Ravine Street, Gate City
12 Ralph Wallen** 146A7-A-146 14395 598075 337 Willow Street, Gate City
13 Linda Mae Collins Hill** 146A4-A-1 13744 59796 387 Old Nickelsville Highway, Gate City
14 Dewayne T. Cozart 28A-116-21-23 13397 512577 306 Fourth Avenue, Dungannon
15 Beulah Kate Stewart 28-A-39 6302 319143 202 Bucker Ridge Drive, Dungannon
16 Mary and James Tipton 84-A-3A 13106 183493 Vacant; Mill Creek Road, Fort Blackmore
17 Mary Elizabeth Finch 28-A-80 5693 59857 17783 Veterans Memorial Highway, Dungannon
18 Christopher Johnson 147-3-1 5139 36320 479 Whispering Circle, Gate City

** Town of Gate City

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.

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:  On the day of the auction, 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 $100.00, 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) 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.

All payments must be made in the form of personal check, cashier’s check or money order. No cash will be accepted.

To qualify as a purchaser at this auction, you may not owe delinquent taxes to County of Scott or Town of Gate City and you may not be a Defendant in any pending delinquent tax matter.  Questions concerning the property subject to sale should be directed to TACS online at, by email to, by phone to 804-612-0629, or by writing to the address below.

Re: County of Scott Judicial Sale Auction
Taxing Authority Consulting Services, PC
P.O. Box 31800
Henrico, Virginia 23294-1800