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 and the buyer assumes the risk of loss from the date of the
sale. 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 all funds paid as liquidated
damages to cover attorney's fees of $2,500 and auctioneer fees of $1,000, with any remaining
amount go to the locality to cover additional costs of resale. Failure to make a timely or sufficient
deposit also makes the high bidder liable for these fees, plus resale costs and deficiencies.
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, 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.
Terms applicable to In-Person Bidders ONLY: The deposit and buyer's premium are due at the
close 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 bigredauctions.hibid.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
Big Red Auctions, at (804) 577-7449 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 September 17, 2026). 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 King and Queen 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 King and Queen 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 bigredauctions.hibid.com, by email to bigredhibid@gmail.com or by phone
to Brad Smith, at (804) 577-7449. 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)
548-4424, or by writing to the address below.

Taxing Authority Consulting Services, PC

Attn: Tax Sales
P.O. Box 31800
Henrico, Virginia 23294-1800

*Auctioneer's Note- All bidders must contact the auctioneer and demonstrate they understand how a tax real estate auction works in order to have their bids approved. All bids must be approved by the auctioneer.

NOTICE OF PUBLIC AUCTION SPECIAL COMMISSIONER'S SALE OF REAL ESTATE COUNTY OF KING AND QUEEN, VIRGINIA Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of County of King and Queen, the undersigned Special Commissioner will offer for sale at a simulcast (with online and in person bidding) public auction the following described real estate in the Circuit Court Courtroom of the King and Queen Courthouse, 234 Allens Circle, King and Queen Court House, Virginia 23085, on September 10, 2026 at 11:00am. 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 Big Red Auctions ("Auctioneer") and Taxing Authority Consulting Services, PC ("TACS"). Subsequent announcements take precedence over any prior written or verbal terms of sale. Property Owner(s) Tax Map No. TACS No. Property Description J1 James Fridie 32-76L-11R 219689 Fronts on Newtown Road; Newtown District; Motleys; 22.5ac, more or less; unimproved J2 James W. Sowards 32-13R-177 1069569 224 North Bank Road; Newtown District; North Bank; 10.25ac, more or less, improved J3 Aleen Estelle Dabney Estate 32-8L-924 219643 Fronts on Bradley Farm Road N; Newtown District; Lynnesville; 22.5ac, more or less; unimproved J4 Kathy Lynn Woods 23-64L-1092 599228 Fronts on New Hope Road; Buena Vista District; J H Bland Parcel 1; 5.75ac, more or less; unimproved J5 Mary P. Lindsey 32-76L-105R 599236 Fronts on Newton Road N; Newtown District; Motleys; 14.5ac, more or less; unimproved J6 Michael E. Russ 32-9L-632A 833821 853 Bottom Road; Newtown District; Cordelia Johnson; 2.0ac, more or less J7 Edgar Vessels 32-76L-111R 1069502 Fronts on Newtown Road N; Newtown District; Milton King; 5.0ac, more or less; unimproved J8 Beverly Williams 24-35L-603F 1069533 Fronts on White House Lane N; Stevensville District; Woodlawn; 1.0ac, more or less; unimproved J9 Mary Elizabeth Philips Tunstall 23-133L-528 599257 Buena Vista District; G W Smither; 2.75ac, more or less; unimproved 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 and the buyer assumes the risk of loss from the date of the sale. 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 all funds paid as liquidated damages to cover attorney's fees of $2,500 and auctioneer fees of $1,000, with any remaining amount go to the locality to cover additional costs of resale. Failure to make a timely or sufficient deposit also makes the high bidder liable for these fees, plus resale costs and deficiencies. 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, 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. Terms applicable to In-Person Bidders ONLY: The deposit and buyer's premium are due at the close 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 bigredauctions.hibid.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 Big Red Auctions, at (804) 577-7449 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 September 17, 2026). 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 King and Queen 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 King and Queen 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 bigredauctions.hibid.com, by email to bigredhibid@gmail.com or by phone to Brad Smith, at (804) 577-7449. 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) 548-4424, or by writing to the address below. Taxing Authority Consulting Services, PC Attn: Tax Sales P.O. Box 31800 Henrico, Virginia 23294-1800