Parcel 21-4S-16-03081-001
Owners
SMITHEY SARAH ANN
231 SW VILLA CT
LAKE CITY, FL 32024
Parcel Summary
| Location | 231 SW VILLA CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 3: COUNTY |
| Acreage | 1.0000 |
| Section | 21 |
| Township | 4S |
| Range | 16 |
| Subdivision | VILLA DEGO |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
AKA LOT C VILLA DIEGO RAY UNR:COMM NE COR OF SE1/4 OF SW1/4,
RUN S 521.88 FT FOR POB,
CONT S 267 FT, W 163.26 FT, N
267 FT, E 163.26 FT TO POB.
363-148, 371-156, 456-24, 785-
2252, 885-1065, WD 961-1352,
DC 1260-2136, DC 1379-494,
WD 1381-2795, LE 1387-2434, DC
1395-116, DC 1396-837, WD 1400
-202,
Working Values
| 2025 | |
|---|---|
| Total Building | $154,363 |
| Total Extra Features | $18,530 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $207,893 |
| Total Assessed | $145,942 |
| Total Exempt | $50,722 |
| Total Taxable | $95,220 |
| SOH Diff | $61,951 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $150,065 | $137,208 | $118,630 | $100,052 | $91,471 | $86,369 |
| Total Extra Features | $18,530 | $18,530 | $18,530 | $18,530 | $18,530 | $18,530 |
| Total Market Land | $30,000 | $28,000 | $22,000 | $18,000 | $18,000 | $16,396 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $198,595 | $183,738 | $159,160 | $136,582 | $128,001 | $121,295 |
| Total Assessed | $141,829 | $137,698 | $133,687 | $129,793 | $128,001 | $112,414 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $105,500 |
| Total Taxable | $91,829 | $87,698 | $83,687 | $79,793 | $78,001 | $6,914 |
| SOH Diff | $56,766 | $46,040 | $25,473 | $6,789 | $0 | $8,881 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1400/0202 | 2019-11-22 | Q | 01 | WARRANTY DEED | Improved | $120,000 | Grantor: RUSSEL A HEUER Grantee: SARAH ANN SMITHEY |
| LE 1387/2434 | 2019-06-25 | U | 14 | LIFE ESTATE DEED | Improved | $100 | Grantor: STEVEN HEUER (LIFE EST) Grantee: RUSSEL A HEUER (RMDR) |
| WD 1381/2795 | 2019-04-04 | U | 30 | WARRANTY DEED | Improved | $57,500 | Grantor: STEVEN HEUER & RUSSEL HEUER INDIV & TRUSTEES Grantee: STEVEN H HEUER |
| WD 0961/1352 | 2002-08-29 | Q | WARRANTY DEED | Improved | $79,900 | Grantor: O WETHERINGTON & IVA FAIRCLOTH Grantee: JOSEPH & ANN HEUER TRUSTEES |
Buildings
Building # 1, Section # 1, 91471, SFR
| Type | Model | Heated Sq Ft | Repl Cost New | YrBlt | WAY | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 2001 | $237,482 | 1976 | 1976 | 0.00% | 35.00% | 65.00% | $154,363 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 17 | MSNRY STUC |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 13 | LAM/VNLPLK |
| IF | Interior Flooring | 14 | CARPET |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 2.00 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
Land Lines
Personal Property
None
Permits
None
TRIM Notices
Disclaimer
All parcel data on this page is for use by the Columbia County Assessor for assessment purposes only. The summary data on this page may not be a complete representation of the parcel or of the improvements thereon. Building information, including unit counts and number of permitted units, should be verified with the appropriate building and planning agencies. Zoning information should be verified with the appropriate planning agency. All parcels are reappraised each year. This is a true and accurate copy of the records of the Columbia County Assessor's Office as of May 04, 2025.