Parcel 03-4S-17-07572-016
Owners
OGBURN CAROLYN
323 SE EMERSON CT
LAKE CITY, FL 32025
Parcel Summary
| Location | 323 SE EMERSON CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 1.0000 |
| Section | 03 |
| Township | 4S |
| Range | 17 |
| Subdivision | EASTBROOK |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
BEG 393.40 FT W & 360 FT N OF SE COR OF NE1/4,RUN W 440 FT, N 100 FT, E 440 FT, S 100 FT TO
POB. (AKA LOT 16 EASTBROOK VILLAGE S/D UNIT 2
UNREC).
420-536, DC 1505-1338,
Working Values
| 2026 | |
|---|---|
| Total Building | $105,659 |
| Total Extra Features | $1,000 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $141,659 |
| Total Assessed | $71,889 |
| Total Exempt | $46,889 |
| Total Taxable | $25,000 |
| SOH Diff | $69,770 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Total Building | $105,659 | $99,055 | $90,570 | $78,306 | $66,042 | $60,377 |
| Total Extra Features | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| Total Market Land | $35,000 | $30,000 | $28,000 | $22,000 | $18,000 | $18,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $141,659 | $130,055 | $119,570 | $101,306 | $85,042 | $79,377 |
| Total Assessed | $69,795 | $67,828 | $65,852 | $63,934 | $62,072 | $61,215 |
| Total Exempt | $44,795 | $42,828 | $40,852 | $38,934 | $37,072 | $36,215 |
| Total Taxable | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 |
| SOH Diff | $71,864 | $62,227 | $53,718 | $37,372 | $22,970 | $18,162 |
Document/Transfer/Sales History
None
Buildings
Building # 1, Section # 1, 60377, SFR
| Type | Models | Heated Sq Ft | Repl Cost New | YrBlt | Year Eff | Gross Area | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1075 | $162,553 | 1973 | 1973 | 1,491 | 0.00% | 35.00% | 65.00% | $105,659 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 06 | VINYL ASB |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 1.50 | |
| 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 January 13, 2026.