Cumberland County, VA Tax Delinquent Real Estate

Cumberland County, VA Tax Delinquent Real Estate

Bid on 24 vacant and improved properties! Bid live OR remotely from wherever you are!

TERMS APPLICABLE TO NON-JUDICIAL AUCTION

NOTICE OF DELINQUENT TAXES

AND SALE OF REAL PROPERTY

CUMBERLAND COUNTY, VIRGINIA

Pursuant to Virginia Code §58.1-3975, the following real property will be auctioned for sale to the highest bidder at a public auction at a Timed-to-Live Simulcast (starts online-only and ends with a simulcast online and in-person) public auction. The online-only bidding will open on Monday June 14, 2021 at 8:00am EST and will transition on Wednesday, July 7, 2021 at 11:00 am EST, or as soon thereafter as possible, to a simulcast online and in-person bidding session to be held at Cumberland County Circuit Courthouse. 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.

 

Owner(s) and TACS No.

Account Nos.

 

Description

N1.

J. Everett Johnson

TACS No. 636981

Tax Map No. 040-A-23

Account No. 12950

Madison District; Vacant

+/- 1.00 Acre

N2.

Tucker J. & Annie M. Johnson

TACS No. 639443

Tax Map No. 097-A-126

Account No. 3304

Randolph District; Vacant

+/- 0.750 Acre

N3.

Ardell Lee

TACS No. 597714

Tax Map No. 026-A-17-B

Account No. 4283

Hamilton District; Vacant

+/- 1.00 Acre

N4.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-140-B

Account No. 3177

Hamilton District; Vacant

 

N5.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-164-B

Account No. 3178

Hamilton District; Vacant

N6.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-165-B

Account No. 3179

Hamilton District; Vacant

N7.

Cephus Mosby

TACS No. 492670

Tax Map No. 041-A-9-A

Account No. 19092

Madison District; Vacant

+/- 1.00 Acre

N8.

Robert C. & Lynley R. Ritchie

TACS No. 508677

Tax Map No. 016A11-436-C

Account No. 881

Hamilton District; Vacant

N9.

Reubin T. Sims

TACS No. 656746

Tax Map No. 065A2A-16

Account No. 6821

Madison District; Vacant

+/- 3.241 Acres

N10.

Sam & Gloria Smith

TACS No. 568821

Tax Map No. 029-A-18

Account No. 1528

Hamilton District

+/- 1.00 Acre

 

GENERAL TERMS OF SALE: 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, at their own cost, 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.

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. Subsequent taxes will be prorated from the time of contract (the auction closing date of July 7, 2021) and the highest bidder will be responsible for taxes from that date forward. 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.

There will be a buyer’s premium of 10% of the highest bid or $150.00, whichever is greater, added to the winning bid, and deed recordation costs, as determined by the Cumberland County Circuit Court, added to the winning bid to determine the “final contract price”. Please consider the buyer’s premium and recordation costs when placing bids.

Terms applicable to In-Person Bidders ONLY: The highest bidder shall make payment in full of the final contract price on the day of the auction. All payments must be made in the form of personal check, traveler’s 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 at https://www.forsaleatauction.biz/. 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 final contract price must be received in full by July 12, 2021. Time is of the essence. All payments must be made in the form of 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 Cumberland County and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request.

GENERAL TERMS: 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.

Please be advised that in order to qualify as a purchaser at this auction, you may not owe delinquent taxes to Cumberland County and you may not be a Defendant in any delinquent tax suit. Questions concerning the registration and bidding process should be directed to the Auctioneer at https://www.forsaleatauction.biz/, or by phone to (540) 899-1776. 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) 223-8449, or by writing to the address below.

Taxing Authority Consulting Services, PC

Re: Cumberland County Nonjudicial Auction

P.O. Box 31800

Henrico, Virginia 23294


TERMS APPLICABLE TO JUDICIAL AUCTION

NOTICE OF PUBLIC AUCTION

SPECIAL COMMISSIONER’S SALE OF REAL ESTATE

CUMBERLAND COUNTY, VIRGINIA

Pursuant to the terms of those certain Decrees of Sale entered in the Cumberland County Circuit Court, the undersigned Special Commissioner will offer the following parcels for sale to the highest bidder at a Timed-to-Live Simulcast (starts online-only and ends with a simulcast online and in-person) public auction. The online-only bidding will open on Monday, June 14, 2021 at 8:00am EST and will transition on Wednesday, July 7, 2021 at 11:00 am EST, or as soon thereafter as possible, to a simulcast online and in-person bidding session to be held at Cumberland County Circuit Courthouse. The sale of such property is subject to the terms and conditions below, 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.

 

 

Owner(s) and TACS No.

Account Nos.

 

Description

1.

REDEEMED - Haywood S. Braxton, et als.

TACS No. 508674

Tax Map No. 049-A-39

Account No. 5443

Madison District; 387 Trents Mill Road, Cumberland; +/- 2.150 Acres

2.

Sarah Bullock, et al.

TACS No. 492660

Tax Map No. 100-A-31-A

Account No. 3603

Randolph District; Vacant

+/- 0.26 Acre

3.

Sarah Bullock, et al.

TACS No. 492660

Tax Map No. 100-A-29

Account No. 3602

Randolph District;

+/- 0.930 Acre

4.

Lloyd Davenport, et al.

TACS No. 508680

Tax Map No. 050-A-70

Account No. 1876

Madison District; Vacant

+/- 8.00 Acres

5.

REDEEMED - Valerie Foster

TACS No. 568819

Tax Map No. 026-A-5

Account No. 1170

Hamilton District; Vacant

+/- 6.995 Acres

6.

Floyd Hatcher, Jr.

TACS No. 508676

Tax Map No. 027-A-12-B

Account No. 16968

Hamilton District; Vacant

+/- 6.00 Acres

7.

REDEEMED - Donna R. Jenkins

TACS No. 656745

Tax Map No. 044-A-49-C

Account No. 4344

Hamilton District; Vacant

+/- 2.315 Acres

8.

REDEEMED Catherine Johnson

TACS No. 582605

Tax Map No. 010-A-35

Account No. 11593

Hamilton District; 41 Cornfield Lane, Columbia; +/- 2.50 Acres

9.

Melvin Lawry, Jr., et al.

TACS No.582658

Tax Map No. 026-A-14

Account No. 4430

Hamilton District; Vacant

+/- 14.60 Acres

10.

Alberta Powell

TACS No. 498348

Tax Map No. 097-A-31-A

Account No. 6410

Randolph District; Vacant

+/- 4.95 Acres

11.

REDEEMED - Ann Trent

TACS No. 582610

Tax Map No. 059-A-13

Account No. 9870

Madison District; Vacant

+/- 8.00 Acres

12.

Margaret D. Washington

TACS No. 508689

Tax Map No. 073-A-74

Account No. 3076

Randolph District; Vacant

+/- 5.00 Acres

 

GENERAL TERMS OF SALE: All sales are subject to confirmation by the Cumberland County Circuit Court. The Treasurer and Special Commissioner have 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 affect the property. Property will be conveyed free and clear of all known liens, including the tax lien. Properties are offered for sale as-is, where is, with all faults and without any warranty, either expressed or implied. 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. Subsequent taxes will be prorated from the auction closing date of July 7, 2021 and the highest bidder will be responsible for taxes from that date forward. Any unsold property will be offered for sale again at the next auction, whenever that may be.

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 cost, prior to bidding on any of the properties to determine the suitableness of the property for their purposes.

There will be a ten percent (10%) buyer’s premium added to the final bid to determine the final contract price. The deposit and buyer’s premium are due upon the close of the auction. The highest bidder shall make a deposit in the amount of twenty-five percent (25%) of the high bid or One Thousand Dollars ($1,000.00), whichever is higher. Deposits shall not exceed Twenty Thousand Dollars ($20,000.00) per parcel. Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale. Bids which are less than One Thousand Dollars ($1,000.00) shall be paid in full upon the close of the auction. 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. Deed recordation costs will be the responsibility of the successful bidder and will be due with the balance of the purchase price within fifteen (15) days of confirmation of sale by the Court.

Terms Applicable to In-Person Bidders ONLY: The highest bidder shall make payment of the deposit and buyer’s premium on the day of the auction. All payments must be made in the form of personal check, cashier’s check, or money order. Cash will not 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 at https://www.forsaleatauction.biz/. 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. Payments of the buyer’s premium and deposit must be received in full by July 12, 2021. Time is of the essence. All payments must be made in the form of 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 Cumberland County and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request.

GENERAL TERMS: 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 can include expenses and any deficit upon resale.

In order to qualify as a purchaser at this auction, you may not owe delinquent taxes to Cumberland County and you may not be a Defendant in any delinquent tax suit. Questions concerning the registration and bidding process should be directed to the Auctioneer; online at https://www.forsaleatauction.biz/, or by phone to (540) 899-1776. Questions concerning the property subject to sale or the litigation process should be directed to TACS online at www.taxva.com, by telephone to (804) 223-8449, by email to taxsales@taxva.com, or by writing to the address below.

John A. Rife, Esq.

Special Commissioner

Taxing Authority Consulting Services, PC

Re: Cumberland County Judicial Auction

P.O. Box 31800

Henrico, Virginia  23294

 

 

 

TERMS APPLICABLE TO NON-JUDICIAL PROPERTIES

NOTICE OF DELINQUENT TAXES

AND SALE OF REAL PROPERTY

CUMBERLAND COUNTY, VIRGINIA

Pursuant to Virginia Code §58.1-3975, the following real property will be auctioned for sale to the highest bidder at a public auction at a Timed-to-Live Simulcast (starts online-only and ends with a simulcast online and in-person) public auction. The online-only bidding will open on Monday June 14, 2021 at 8:00am EST and will transition on Wednesday, July 7, 2021 at 11:00 am EST, or as soon thereafter as possible, to a simulcast online and in-person bidding session to be held at Cumberland County Circuit Courthouse. 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.

 

Owner(s) and TACS No.

Account Nos.

 

Description

N1.

J. Everett Johnson

TACS No. 636981

Tax Map No. 040-A-23

Account No. 12950

Madison District; Vacant

+/- 1.00 Acre

N2.

Tucker J. & Annie M. Johnson

TACS No. 639443

Tax Map No. 097-A-126

Account No. 3304

Randolph District; Vacant

+/- 0.750 Acre

N3.

Ardell Lee

TACS No. 597714

Tax Map No. 026-A-17-B

Account No. 4283

Hamilton District; Vacant

+/- 1.00 Acre

N4.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-140-B

Account No. 3177

Hamilton District; Vacant

 

N5.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-164-B

Account No. 3178

Hamilton District; Vacant

N6.

R. Garnett & Katherine D. Mansfield

TACS No. 597715

Tax Map No. 016A11-165-B

Account No. 3179

Hamilton District; Vacant

N7.

Cephus Mosby

TACS No. 492670

Tax Map No. 041-A-9-A

Account No. 19092

Madison District; Vacant

+/- 1.00 Acre

N8.

Robert C. & Lynley R. Ritchie

TACS No. 508677

Tax Map No. 016A11-436-C

Account No. 881

Hamilton District; Vacant

N9.

Reubin T. Sims

TACS No. 656746

Tax Map No. 065A2A-16

Account No. 6821

Madison District; Vacant

+/- 3.241 Acres

N10.

Sam & Gloria Smith

TACS No. 568821

Tax Map No. 029-A-18

Account No. 1528

Hamilton District

+/- 1.00 Acre

 

GENERAL TERMS OF SALE: 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, at their own cost, 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.

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. Subsequent taxes will be prorated from the time of contract (the auction closing date of July 7, 2021) and the highest bidder will be responsible for taxes from that date forward. 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.

There will be a buyer’s premium of 10% of the highest bid or $150.00, whichever is greater, added to the winning bid, and deed recordation costs, as determined by the Cumberland County Circuit Court, added to the winning bid to determine the “final contract price”. Please consider the buyer’s premium and recordation costs when placing bids.

Terms applicable to In-Person Bidders ONLY: The highest bidder shall make payment in full of the final contract price on the day of the auction. All payments must be made in the form of personal check, traveler’s 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 at https://www.forsaleatauction.biz/. 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 final contract price must be received in full by July 12, 2021. Time is of the essence. All payments must be made in the form of 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 Cumberland County and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request.

GENERAL TERMS: 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.

Please be advised that in order to qualify as a purchaser at this auction, you may not owe delinquent taxes to Cumberland County and you may not be a Defendant in any delinquent tax suit. Questions concerning the registration and bidding process should be directed to the Auctioneer at https://www.forsaleatauction.biz/, or by phone to (540) 899-1776. 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) 223-8449, or by writing to the address below.

Taxing Authority Consulting Services, PC

Re: Cumberland County Nonjudicial Auction

P.O. Box 31800

Henrico, Virginia 23294


TERMS APPLICABLE TO JUDICIAL PROPERTIES

NOTICE OF PUBLIC AUCTION

SPECIAL COMMISSIONER’S SALE OF REAL ESTATE

CUMBERLAND COUNTY, VIRGINIA

 

Pursuant to the terms of those certain Decrees of Sale entered in the Cumberland County Circuit Court, the undersigned Special Commissioner will offer the following parcels for sale to the highest bidder at a Timed-to-Live Simulcast (starts online-only and ends with a simulcast online and in-person) public auction. The online-only bidding will open on Monday, June 14, 2021 at 8:00am EST and will transition on Wednesday, July 7, 2021 at 11:00 am EST, or as soon thereafter as possible, to a simulcast online and in-person bidding session to be held at Cumberland County Circuit Courthouse. The sale of such property is subject to the terms and conditions below, 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.

 

 

Owner(s) and TACS No.

Account Nos.

 

Description

1.

Haywood S. Braxton, et als.

TACS No. 508674

Tax Map No. 049-A-39

Account No. 5443

Madison District; 387 Trents Mill Road, Cumberland; +/- 2.150 Acres

2.

Sarah Bullock, et al.

TACS No. 492660

Tax Map No. 100-A-31-A

Account No. 3603

Randolph District; Vacant

+/- 0.26 Acre

3.

Sarah Bullock, et al.

TACS No. 492660

Tax Map No. 100-A-29

Account No. 3602

Randolph District;

+/- 0.930 Acre

4.

Lloyd Davenport, et al.

TACS No. 508680

Tax Map No. 050-A-70

Account No. 1876

Madison District; Vacant

+/- 8.00 Acres

5.

Valerie Foster

TACS No. 568819

Tax Map No. 026-A-5

Account No. 1170

Hamilton District; Vacant

+/- 6.995 Acres

6.

Floyd Hatcher, Jr.

TACS No. 508676

Tax Map No. 027-A-12-B

Account No. 16968

Hamilton District; Vacant

+/- 6.00 Acres

7.

Donna R. Jenkins

TACS No. 656745

Tax Map No. 044-A-49-C

Account No. 4344

Hamilton District; Vacant

+/- 2.315 Acres

8.

Catherine Johnson

TACS No. 582605

Tax Map No. 010-A-35

Account No. 11593

Hamilton District; 41 Cornfield Lane, Columbia; +/- 2.50 Acres

9.

Melvin Lawry, Jr., et al.

TACS No.582658

Tax Map No. 026-A-14

Account No. 4430

Hamilton District; Vacant

+/- 14.60 Acres

10.

Alberta Powell

TACS No. 498348

Tax Map No. 097-A-31-A

Account No. 6410

Randolph District; Vacant

+/- 4.95 Acres

11.

Ann Trent

TACS No. 582610

Tax Map No. 059-A-13

Account No. 9870

Madison District; Vacant

+/- 8.00 Acres

12.

Margaret D. Washington

TACS No. 508689

Tax Map No. 073-A-74

Account No. 3076

Randolph District; Vacant

+/- 5.00 Acres

 

GENERAL TERMS OF SALE: All sales are subject to confirmation by the Cumberland County Circuit Court. The Treasurer and Special Commissioner have 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 affect the property. Property will be conveyed free and clear of all known liens, including the tax lien. Properties are offered for sale as-is, where is, with all faults and without any warranty, either expressed or implied. 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. Subsequent taxes will be prorated from the auction closing date of July 7, 2021 and the highest bidder will be responsible for taxes from that date forward. Any unsold property will be offered for sale again at the next auction, whenever that may be.

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 cost, prior to bidding on any of the properties to determine the suitableness of the property for their purposes.

There will be a ten percent (10%) buyer’s premium added to the final bid to determine the final contract price. The deposit and buyer’s premium are due upon the close of the auction. The highest bidder shall make a deposit in the amount of twenty-five percent (25%) of the high bid or One Thousand Dollars ($1,000.00), whichever is higher. Deposits shall not exceed Twenty Thousand Dollars ($20,000.00) per parcel. Such sum shall be held by the Special Commissioner and credited towards the purchase price following confirmation of the sale. Bids which are less than One Thousand Dollars ($1,000.00) shall be paid in full upon the close of the auction. 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. Deed recordation costs will be the responsibility of the successful bidder and will be due with the balance of the purchase price within fifteen (15) days of confirmation of sale by the Court.

Terms Applicable to In-Person Bidders ONLY: The highest bidder shall make payment of the deposit and buyer’s premium on the day of the auction. All payments must be made in the form of personal check, cashier’s check, or money order. Cash will not 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 at https://www.forsaleatauction.biz/. 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. Payments of the buyer’s premium and deposit must be received in full by July 12, 2021. Time is of the essence. All payments must be made in the form of 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 Cumberland County and forwarded to TACS, at the address shown below. Wire transfer instructions will be provided to the highest bidder upon request.

GENERAL TERMS: 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 can include expenses and any deficit upon resale.

In order to qualify as a purchaser at this auction, you may not owe delinquent taxes to Cumberland County and you may not be a Defendant in any delinquent tax suit. Questions concerning the registration and bidding process should be directed to the Auctioneer; online at https://www.forsaleatauction.biz/, or by phone to (540) 899-1776. Questions concerning the property subject to sale or the litigation process should be directed to TACS online at www.taxva.com, by telephone to (804) 223-8449, by email to taxsales@taxva.com, or by writing to the address below.

John A. Rife, Esq.

Special Commissioner

Taxing Authority Consulting Services, PC

Re: Cumberland County Judicial Auction

P.O. Box 31800

Henrico, Virginia  23294