Delinquent Tax & Special Commissioner's Sale of Real Estate: Patrick County, VA

Delinquent Tax and Special Commissioners Real Estate Auction

14 Judicial and Non Judicial parcels of Real Estate

Properties subject to delinquent real estate taxes may be redeemed by paying all accumulated taxes, penalties, interest, costs and fees prior to the date of the sale. Interested bidders and inquiries regarding the above-listed properties should be directed to TACS at (804) 980-7161, taxsales@taxva.com or by mail to: Taxing Authority Consulting Services, PC Attn: Tax Sales Post Office Box 31800 Henrico, Virginia 23294-1800

*All photos, descriptions and signs placed on property are based on tax maps and tickets. No warranties or guarantees that photos, descriptions or signs are of property for sale. Tax maps can vary. Buyers need to do their own due diligence. See specific TACS Terms.

NOTICE OF PUBLIC AUCTION 

SPECIAL COMMISSIONER’S SALE OF REAL ESTATE 

COUNTY OF PATRICK, VIRGINIA 

Pursuant to the terms of those certain Decrees of Sale entered in the Circuit Court of County of Patrick, the undersigned Special Commissioner will offer for sale at an online only public auction the following described real estate on beginning on March 19, 2026 at 8:00 AM and ending on March 26, 2026 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 Rogers Realty (“Auctioneer”) and Taxing Authority Consulting Services, PC (“TACS”). Subsequent announcements take precedence over any prior written or verbal terms of sale. 

J1 

Property Owner(s) Ilene R. Pittis 

Tax Map No. 4808-132 

TACS No.948873 

Property Description 1713 Salem Hwy 

J2 

Property Owner(s) Ilene R. Pittis 

Tax Map No. 5108-132 

TACS No. 948873 

Property Description 17.914 +/- acres within Mayo River Magisterial District 

J3 

Property Owner(s) Christopher B. Julian 

Tax Map No. 3811-174 

TACS No. 878228 

Property Description 2.64 +/- along Orchard View Dr. 

J3 cont. 

Property Owner(s) Christopher B. Julian 

Tax Map No. 3811-174-A 

TACS No. 878228 

Property Description 3.34 +/- near Orchard View Dr. 

J3 cont. 

Property Owner(s) Christopher B. Julian 

Tax Map No. 3811-174-B 

TACS No. 878228 

Property Description 2.67 +/- near Orchard View Dr. 

J3 cont. 

Property Owner(s) Christopher B. Julian 

Tax Map No. 3811-174-C 

TACS No. 878228 

Property Description 3.03 +/- near Orchard View Dr. 

J3 cont. 

Property Owner(s) Christopher B. Julian 

Tax Map No. 3811-174-D 

TACS No. 878228 

Property Description 11.08 +/- near Orchard View Dr. 

J5 

Property Owner(s) Larry Crotts 

Tax Map No. 5315-9 

TACS No. 948211 

Property Description 225 Pearl View Lane Bassett VA 

J6 

Property Owner(s) Sadie I. Gammons, Estate 

Tax Map No. 4810-17 

TACS No. 948212 

Property Description 31.098 +/- acres along Big A School Rd. 

J7 

Property Owner(s) Timmy D. Pack 

Tax Map No. 4308-47 

TACS No. 878236 

Property Description 33 Hatchers Chapel Rd. Stuart VA 

J8 

Property Owner(s) Karson William Foley 

Tax Map No. 5217-44 

TACS No. 806426 

Property Description Yeaman Sub Lt 38 along Fayerdale Dr. 

J8 cont. 

Property Owner(s) Karson William Foley 

Tax Map No. 5217-45 

TACS No. 806426 

Property Description Yeaman Sub Lt 37 along Fayerdale Dr. 

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. 

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.rogersauctiongroup.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 Rogers Realty, at (336) 789-2926 for assistance. 

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. 

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. Cashier’s checks and money orders shall be made payable to County of Patrick and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request. Cash and personal checks will not be accepted. GENERAL TERMS: To qualify as a purchaser at this auction, you may not owe delinquent taxes to County of Patrick 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.rogersauctiongroup.com/, by email to keithgunter@rogersrealty.com or by phone to Keith Gunter, at (336) 789-2926. 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 804-548-4429, or by writing to the address below. 

NOTICE OF DELINQUENT TAXES 

AND SALE OF REAL PROPERTY 

COUNTY OF PATRICK, VIRGINIA 

Pursuant to Virginia Code §58.1-3975, the following real property will be auctioned for sale to the highest bidder at an online only public auction, which will begin on March 19, 2026, at 8:00 AM and end on March 26, 2026, 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 Rogers Realty (“Auctioneer”) and Taxing Authority Consulting Services, PC (“TACS”). Subsequent announcements take precedence over any prior written or verbal terms of sale. 

N1 

Property Owner(s) Frank M. McMillian Estate 

Tax Map No. 4416-15 

TACS No. 806425 

Property Description 3.15 +/- acres off Willis Rd. 

N2 

Property Owner(s) Randy Largen 

Tax Map No. 5016-105 

TACS No. 878226 

Property Description 0.75 +/- along Fish Pond Rd. 

N3 

Property Owner(s) Albert Henry Hicks 

Tax Map No. 4010-19-8 

TACS No. 948868 

Property Description 0.47 +/- along Smith Ranch Rd. 

N4 

Property Owner(s) Darrell K. Dalton Trust 

Tax Map No. 4408-51-A 

TACS No. 948210 

Property Description 2.86 +/- along State Line Church Rd 

N5 

Property Owner(s) Roger Dale George 

Tax Map No. 5011-09-323 

TACS No. 898828 

Property Description 0.17 +/- along Spring Rd. 

N6 

Property Owner(s) Carolyn B. Sucky 

Tax Map No. 5014-155 

TACS No. 806429 

Property Description 2.737 +/- along Lanes Drive 

N7 

Property Owner(s) Shirley Mae Smith 

Tax Map No. 5011-14-18 

TACS No. 806428 

Property Description .12 +/- acres near Dogwood Rd. 

N7 cont. 

Property Owner(s) Shirley Mae Smith 

Tax Map No. 5011-14-19 

TACS No. 806428 

Property Description 740 Dogwood Rd. 

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. 

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.rogersauctiongroup.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 Rogers Realty, at (336) 789-2926 for assistance. 

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 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 $750 and auctioneer fees of $250, 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 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, added to the winning bid. 

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. All payments must be made in the form of certified funds, cashier’s check, money order or wire transfer. Cashier’ checks and money orders shall be made payable to County of Patrick and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request. Cash and personal checks will not be accepted. 

GENERAL TERMS: To qualify as a purchaser at this auction you may not owe delinquent taxes to County of Patrick. Questions concerning the registration and bidding process should be directed to the Auctioneer online at https://www.rogersauctiongroup.com/, by email to keithgunter@rogersrealty.com or by phone to Keith Gunter, at (336) 789-2926. 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 804-548-4429, or by writing to the address below. 

Taxing Authority Consulting Services, PC 

Attn: Tax Sales 

P.O. Box 31800 

Henrico, Virginia 23294-1800 

USA