Parcel 00-00-00-12658-000
Owners
THE DECKER LAW FIRM, PA
261 N MARION AVE
LAKE CITY, FL 32055
Parcel Summary
| Location | 261 N MARION AVE |
|---|---|
| Use Code | 1100: STORES/1 STORY |
| Tax District | 1: CITY OF LAKE CITY |
| Acreage | .1780 |
| Section | 32 |
| Township | 3S |
| Range | 17 |
| Subdivision | CEN DIV |
Legal Description
C DIV: BEG 61.5 FT N OF SW COR OF BLOCK10, RUN E 105 FT, N 72 FT, W 105 FT, S 72
FT TO POB. ALSO, COMM NW COR OF E1/2 OF BLK
10, RUN S 77.50 FT FOR POB, RUN E 15 FT, S
14.75 FT, W 15 FT, N 14.75 FT TO POB.
(ALL BEING PART OF BLOCK 10).
759-727, DC 842-2248, 874-349, WD 1326-102,
TR 1349-2652, TR 1370-28, WD 1370-34
Working Values
| 2025 | |
|---|---|
| Total Building | $163,190 |
| Total Extra Features | $0 |
| Total Market Land | $68,086 |
| Total Ag Land | $0 |
| Total Market | $231,276 |
| Total Assessed | $231,276 |
| Total Exempt | $0 |
| Total Taxable | $231,276 |
| SOH Diff | $0 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $163,190 | $149,572 | $144,205 | $136,133 | $143,554 | $145,240 |
| Total Extra Features | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market Land | $68,086 | $58,359 | $58,359 | $58,359 | $58,359 | $58,359 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $231,276 | $207,931 | $202,564 | $194,492 | $201,913 | $203,599 |
| Total Assessed | $228,724 | $207,931 | $202,564 | $194,492 | $201,913 | $203,599 |
| Total Exempt | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Taxable | $228,724 | $207,931 | $202,564 | $194,492 | $201,913 | $203,599 |
| SOH Diff | $2,552 | $0 | $0 | $0 | $0 | $0 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1370/0030 | 2018-03-08 | U | 11 | WARRANTY DEED | Improved | $100 | Grantor: COLUMBIA COUNTY, FLORIDA Grantee: SUE B ROWAND AS TRUSTEE |
| WD 1370/0034 | 2018-01-30 | U | 11 | WARRANTY DEED | Improved | $100 | Grantor: ANDREW J DECKER IV Grantee: THE DECKER LAW FIRM, PA |
| TR 1370/0028 | 2018-01-19 | U | 11 | TRUSTEE'S DEED | Improved | $100 | Grantor: SUE B ROWAND (INDIV & AS TRUSTEE) Grantee: THE DECKER LAW FIRM, PA |
| TR 1349/2652 | 2017-12-14 | Q | 01 | TRUSTEE'S DEED | Improved | $300,000 | Grantor: SUE B ROWAND (INDIV & AS TRUSTEE) Grantee: ANDREW J DECKER IV |
| WD 1326/0102 | 2016-10-20 | U | 18 | WARRANTY DEED | Vacant | $0 | Grantor: COLUMBIA COUNTY FLORIDA Grantee: SUE B ROWAND REVOC TRUST |
Buildings
Building # 1, Section # 1, 136129, COMMERCIAL BLDGS
| Type | Model | Heated Sq Ft | Repl Cost New | YrBlt | WAY | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|
| 3500 | 04 | 7728 | $326,379 | 1953 | 1990 | 0.00% | 50.00% | 50.00% | $163,190 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 17 | MSNRY STUC |
| RS | Roof Structure | 04 | WOOD TRUSS |
| RC | Roof Cover | 04 | BUILT-UP |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 06 | VINYL ASB |
| IF | Interior Flooring | 14 | CARPET |
| CE | Ceiling | 02 | F.NOT SUS |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| FIX | Fixtures | 4.00 | |
| FR | Frame | 03 | MASONRY |
| SH | Story Height | 12.00 | |
| RMS | RMS | 6.00 | |
| STR | Stories | 0 | 0 |
| COND | Condition Adjustment | 03 | 03 |
Extra Features
None
Land Lines
Personal Property
None
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| Dec 11, 2008 | 1010 | MAINT/ALTR | COMPLETED | MAINT/ALTR |
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 30, 2025.