Parcel 34-3S-17-07018-115
Owners
SMITH ORVILLE JAY
SMITH ROSETTA MAE
SMITH ROSETTA MAE
324 SE PEARL TER
LAKE CITY, FL 32025
Parcel Summary
| Location | 324 SE PEARL TER |
|---|---|
| Use Code | 0200: MOBILE HOME |
| Tax District | 2: COUNTY |
| Acreage | .2000 |
| Section | 34 |
| Township | 3S |
| Range | 17 |
| Subdivision | ESIDE VILL |
Legal Description
LOT 15 EASTSIDE VILLAGE S/D.657-210, 766-741, QC 1266-226, WD 1415-2440,
DC 1415-2442, WD 1436-2186, WD 1437-2082,
LE 1477-297, DC 1555-907, WD 1557-236
Working Values
| 2026 | |
|---|---|
| Total Building | $74,554 |
| Total Extra Features | $300 |
| Total Market Land | $22,500 |
| Total Ag Land | $0 |
| Total Market | $97,354 |
| Total Assessed | $97,354 |
| Total Exempt | $0 |
| Total Taxable | $97,354 |
| SOH Diff | $0 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Total Building | $36,753 | $29,477 | $26,796 | $20,901 | $15,552 | $12,927 |
| Total Extra Features | $300 | $300 | $300 | $300 | $300 | $300 |
| Total Market Land | $22,500 | $22,500 | $22,500 | $18,000 | $15,000 | $13,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $59,553 | $52,277 | $49,596 | $39,201 | $30,852 | $26,227 |
| Total Assessed | $35,892 | $34,880 | $33,864 | $32,878 | $30,852 | $26,227 |
| Total Exempt | $35,892 | $34,880 | $33,864 | $32,878 | $0 | $0 |
| Total Taxable | $0 | $0 | $0 | $0 | $30,852 | $26,227 |
| SOH Diff | $23,661 | $17,397 | $15,732 | $6,323 | $0 | $0 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1557/236 | 2025-12-19 | Q | 01 | WARRANTY DEED | Improved | $135,000 | Grantor: SHERROD WALTER B SR Grantee: SMITH ORVILLE JAY |
| LE 1477/297 | 2022-10-12 | U | 14 | LIFE ESTATE DEED | Improved | $0 | Grantor: SHERROD WALTER B SR (ENH LIFE EST) Grantee: SHERROD WALTER B JR (RMDR) |
| WD 1437/2082 | 2021-05-17 | Q | 01 | WARRANTY DEED | Improved | $45,000 | Grantor: DEPRATTER RUSSELL S Grantee: SHERROD WALTER B SR |
| WD 1436/2186 | 2021-04-29 | U | 11 | WARRANTY DEED | Improved | $100 | Grantor: HUDSON W KEITH & Grantee: DEPRATTER RUSSELL S |
| WD 1415/2440 | 2020-07-22 | Q | 01 | WARRANTY DEED | Improved | $25,000 | Grantor: RUSSELL S DEPRATTER Grantee: W KEITH HUDSON & KIMBERLY I SKINNER (JTWRS) |
| QC 1266/0226 | 2013-11-03 | U | 11 | QUIT CLAIM DEED | Improved | $100 | Grantor: BILLYE DEPRATTER Grantee: BILLYE DEPRATTER & RUSSELL S DEPRATTER (JTWRS |
| WD 0766/0741 | 1992-10-07 | Q | WARRANTY DEED | Improved | $26,500 | Grantor: MARY SEGAL Grantee: BILLYE DEPRATTER | |
| WD 0657/0210 | 1988-07-15 | Q | WARRANTY DEED | Vacant | $9,400 | Grantor: HORNE Grantee: SEGAL |
Buildings
Building # 1, Section # 1, 12927, MOBILE HOME
| Type | Models | Heated Sq Ft | Repl Cost New | YrBlt | Year Eff | Gross Area | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0200 | 02 | 1000 | $135,552 | 1986 | 1986 | 1,950 | 0.00% | 45.00% | 55.00% | $74,554 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 26 | ALM SIDING |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 12 | MODULAR MT |
| 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 | 2.00 | |
| BTH | Bathrooms | 2.00 | |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 01 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0166 | CONC,PAVMT | 1.00 | $0.00 | 0 | 100% | $300 |
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 April 03, 2026.