Parcel 00-00-00-12821-000
Owners
MIDDLETON JAMES SCOTT
MIDDLETON PATRICIA
ROSENFELD JOEL E
MIDDLETON PATRICIA
ROSENFELD JOEL E
347 SW MAIN BLVD STE 102
LAKE CITY, FL 32025
Parcel Summary
| Location | 347 SW MAIN BLVD |
|---|---|
| Use Code | 1100: STORES/1 STORY |
| Tax District | : |
| Acreage | .6680 |
| Section | 32 |
| Township | 3S |
| Range | 17 |
| Subdivision | ASHURST |
Legal Description
C DIV: ALL BLOCK 61 & S DIV: LOTS 1 THRU3 & LOTS 24 THRU THRU 26 BLOCK 3 ASHURST S/D.
406-637, 620-716, 660-30, 726-480, 762-1806,
793-2050, 974-468, POA 1206-1533,
Working Values
| 2026 | |
|---|---|
| Total Building | $398,844 |
| Total Extra Features | $21,770 |
| Total Market Land | $144,094 |
| Total Ag Land | $0 |
| Total Market | $564,708 |
| Total Assessed | $564,708 |
| Total Exempt | $0 |
| Total Taxable | $564,708 |
| SOH Diff | $0 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|
| Total Building | $409,772 | $405,640 | $400,791 | $367,474 | $367,899 | $376,879 | $377,558 |
| Total Extra Features | $21,770 | $21,770 | $21,770 | $21,770 | $21,770 | $21,770 | $21,770 |
| Total Market Land | $144,094 | $144,094 | $130,995 | $130,995 | $130,995 | $130,995 | $130,995 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $575,636 | $571,504 | $553,556 | $520,239 | $520,664 | $529,644 | $530,323 |
| Total Assessed | $575,636 | $571,504 | $553,556 | $520,239 | $520,664 | $529,644 | $530,323 |
| Total Exempt | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Taxable | $575,636 | $571,504 | $553,556 | $520,239 | $520,664 | $529,644 | $530,323 |
| SOH Diff | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 0974/0468 | 2003-02-06 | U | WARRANTY DEED | Improved | $130,000 | Grantor: JAMES SCOTT & PATRICIA MIDDLETON Grantee: JOEL E ROSENFELD (1/2 INT) | |
| WD 0660/0030 | 1988-08-23 | U | WARRANTY DEED | Improved | $107,000 | Grantor: DAVE MANGRUM PLUMB Grantee: MIDDLETON JAMES S | |
| WD 0620/0716 | 1987-04-01 | Q | 01 | WARRANTY DEED | Improved | $67,700 |
Buildings
Building # 2, Section # 1, 367906, COMMERCIAL BLDGS
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 7800 | 04 | 6828 | 9780 | $546,362 | 2003 | 2003 | 0.00% | 27.00% | 73.00% | $398,844 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 32 | HARDIE BRD |
| RS | Roof Structure | 04 | WOOD TRUSS |
| RC | Roof Cover | 12 | MODULAR MT |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 10 | TERRAZZO |
| IF | Interior Flooring | 12 | HARDWOOD |
| CE | Ceiling | 01 | FIN.SUSPD |
| AC | Air Conditioning | 06 | ENG CENTRL |
| HT | Heating Type | 09 | ENG F AIR |
| FIX | Fixtures | 7.00 | |
| FR | Frame | 02 | WOOD FRAME |
| SH | Story Height | 12.00 | |
| RMS | RMS | 6.00 | |
| STR | Stories | 1.5 | 1.5 |
| COND | Condition Adjustment | 03 | 03 |
Extra Features
Land Lines
Personal Property
| Account | Secured/ Unsecured | Owner | Description |
|---|---|---|---|
| 11420-000 | Unsecured | NORTH FLORIDA PHARMACY INC | B - BUSINESS |
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 2547 | COMMERCIAL | COMPLETED | COMMERCIAL |
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 November 18, 2025.