Parcel 01-2S-17-04659-031
Owners
RAULERSON JOSEPH LEWIS II
258 NE SPENCER CT
LAKE CITY, FL 32055
Parcel Summary
| Location | 258 NE SPENCER CT |
|---|---|
| Use Code | 0202: MOBILE HOME/M HOME |
| Tax District | 3: COUNTY |
| Acreage | 3.8700 |
| Section | 01 |
| Township | 2S |
| Range | 17 |
| Subdivision | FRANK THOMAS |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Additional Site Addresses
306 NE SPENCER CT
328 NE SPENCER CT
Legal Description
LOTS 42 & 43 & THE N 1/2 OF LOT 37 FRANK THOMASS/D UNRECORDED.
COMM NE COR OF SW1/4 OF NE1/4, RUN S 563.57 FT
FOR POB, CONT S 370.91 FT, W 577.12 FT, N
181.12 FT, E 230 FT, N 190 FT, E 340.92 FT TO
POB. EX RD R/W.
446-143, 685-709, 817-52, LE 1114-931, QC 1189-
2225, QC 1192-801, DC 1192-800, PB 1389-1119
Working Values
| 2025 | |
|---|---|
| Total Building | $83,516 |
| Total Extra Features | $27,900 |
| Total Market Land | $21,672 |
| Total Ag Land | $0 |
| Total Market | $133,088 |
| Total Assessed | $100,266 |
| Total Exempt | $25,000 |
| Total Taxable | $75,266 |
| SOH Diff | $32,822 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $66,992 | $60,895 | $47,498 | $40,109 | $33,190 | $31,634 |
| Total Extra Features | $27,900 | $27,900 | $15,400 | $5,900 | $5,900 | $5,900 |
| Total Market Land | $21,672 | $21,672 | $21,672 | $31,172 | $31,107 | $31,107 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $116,564 | $110,467 | $84,570 | $77,181 | $70,197 | $68,641 |
| Total Assessed | $93,095 | $86,493 | $80,437 | $74,879 | $70,197 | $68,458 |
| Total Exempt | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $0 |
| Total Taxable | $68,095 | $61,493 | $55,437 | $49,879 | $45,197 | $68,458 |
| SOH Diff | $23,469 | $23,974 | $4,133 | $2,302 | $0 | $183 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| PB 1389/1119 | 2019-07-21 | U | 18 | PROBATE | Improved | $0 | Grantor: CLERK OF COURT (JOSEPH RAULERSON-ESTATE) Grantee: JOSEPH LEWIS RAULERSON II |
| QC 1189/0801 | 2010-03-25 | Q | 01 | QUIT CLAIM DEED | Improved | $100 | Grantor: DAVID N RAULERSON Grantee: JOSEPH L RAULERSON |
| QC 1189/2225 | 2010-02-26 | Q | 01 | QUIT CLAIM DEED | Improved | $100 | Grantor: DAVID N RAULERSON Grantee: JOSEPH L RAULERSON |
| WD 1114/0931 | 2003-08-10 | Q | 01 | WARRANTY DEED | Vacant | $100 | Grantor: DAVID N & DOROTHY RAULERSON (RESRVD LIFE EST) Grantee: JOSEPH LEWIS & JUDITH EILEEN RAULERSON |
Buildings
Building # 1, Section # 1, 9773, MOBILE HOME
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0800 | 02 | 1474 | 2398 | $61,075 | 1972 | 1972 | 0.00% | 60.00% | 40.00% | $24,430 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 01 | FLAT |
| RC | Roof Cover | 01 | MINIMUM |
| IW | Interior Wall | 04 | PLYWOOD |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 06 | VINYL ASB |
| AC | Air Conditioning | 02 | WINDOW |
| HT | Heating Type | 01 | NONE |
| BDR | Bedrooms | 2.00 | |
| BTH | Bathrooms | 1.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
| COND | Condition Adjustment | 02 | 02 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Building # 2, Section # 1, 7177, MOBILE HOME
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0800 | 02 | 924 | 924 | $45,313 | 1985 | 1985 | 0.00% | 60.00% | 40.00% | $18,125 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 12 | MODULAR MT |
| IW | Interior Wall | 04 | PLYWOOD |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 08 | SHT VINYL |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 2.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
| COND | Condition Adjustment | 02 | 02 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Building # 3, Section # 1, 5851, MOBILE HOME
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0800 | 02 | 784 | 1048 | $36,573 | 1984 | 1984 | 0.00% | 60.00% | 40.00% | $14,629 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 01 | MINIMUM |
| IW | Interior Wall | 04 | PLYWOOD |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 08 | SHT VINYL |
| AC | Air Conditioning | 02 | WINDOW |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 2.00 | |
| BTH | Bathrooms | 2.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
| COND | Condition Adjustment | 02 | 02 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Building # 4, Section # 1, 4781, MOBILE HOME
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0800 | 02 | 672 | 672 | $29,884 | 1968 | 1968 | 0.00% | 60.00% | 40.00% | $11,954 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 01 | MINIMUM |
| IW | Interior Wall | 04 | PLYWOOD |
| IF | Interior Flooring | 04 | C ABOVE GD |
| IF | Interior Flooring | 08 | SHT VINYL |
| AC | Air Conditioning | 01 | NONE |
| HT | Heating Type | 02 | CONVECTION |
| BDR | Bedrooms | 2.00 | |
| BTH | Bathrooms | 1.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
Building # 5, Section # 1, 5751, MOBILE HOME
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0800 | 02 | 784 | 784 | $35,946 | 1985 | 1985 | 0.00% | 60.00% | 40.00% | $14,378 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 01 | MINIMUM |
| IW | Interior Wall | 04 | PLYWOOD |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 08 | SHT VINYL |
| AC | Air Conditioning | 02 | WINDOW |
| HT | Heating Type | 02 | CONVECTION |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 2.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0296 | SHED METAL | 1.00 | $0.00 | 0 | 100% | $200 | ||
| 0210 | GARAGE U | 1.00 | $0.00 | 1993 | 100% | $600 | ||
| 0296 | SHED METAL | 1.00 | $0.00 | 2011 | 100% | $300 | ||
| 0296 | SHED METAL | 1.00 | $0.00 | 2011 | 100% | $200 | ||
| 9945 | Well/Sept | 1.00 | $7,000.00 | 100% | $7,000 | |||
| 0261 | PRCH, UOP | 1.00 | $0.00 | 2015 | 100% | $400 | ||
| 9947 | Septic | 1.00 | $3,000.00 | 100% | $3,000 | |||
| 0261 | PRCH, UOP | 1.00 | $0.00 | 2015 | 100% | $200 | ||
| 9947 | Septic | 4.00 | $3,000.00 | 100% | $12,000 | |||
| 0080 | DECKING | 1.00 | $0.00 | 2015 | 100% | $300 | ||
| 0190 | FPLC PF | 1.00 | $1,200.00 | 2017 | 100% | $1,200 | ||
| 0296 | SHED METAL | 1.00 | $0.00 | 2017 | 100% | $800 | ||
| 0296 | SHED METAL | 1.00 | $0.00 | 2017 | 100% | $200 | ||
| 0080 | DECKING | 1.00 | $0.00 | 2017 | 100% | $1,500 |
Land Lines
Personal Property
None
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 15288 | M H | COMPLETED | M H |
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 August 16, 2025.