Parcel 00-00-31-1800-0010-0030

Owners

JCJ TRUST LLC

P O BOX 2266
WAYCROSS, GA 31502

Parcel Summary

Situs Address 12 N 2ND ST
Use Code 3300: NIGHTCLUB/BARS
Tax District 2: Fernandina
Acreage 0.000
Section 22
Township 3N
Range 28
Subdivision CTY OF FDNA BCH U/R
Exemptions HI: HISTORIC (196.1961) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$255,000$255,000
(+) Improved Value$392,616$422,431
(=) Market Value$647,616$677,431
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$0$0
(=) School Assessed Value$647,616$677,431
County Assessed Value$647,616$677,431
(-) School Exemptions$0$0
(-) Non-school Exemptions$0$0
(=) School Taxable Value ***$647,616$677,431
(=) County Taxable Value$647,616$677,431

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2484/04862021-07-26QImproved$1,500,000P & T REAL ESTATE HOLDINGS LLCJCJ TRUST LLC
QC 2203/11562018-06-12UImproved$100P & T REAL ESTATE HOLDINGS LLCP & T REAL ESTATE HOLDINGS LLC
WD 1491/05942007-04-10QImproved$700,000FIRST COAST COMMUNITY BANKP & T REAL ESTATE HOLDINGS LLC
CT 1432/18002006-07-28UImproved$1,000CLERK OF COURTFIRST COAST COMMUNITY BANK
WD 0974/17202001-03-12UImproved$450,000ASSOCIATED HOSTS OF FLORIDA INCJ INCORPORATED

Buildings

Building # 1, Section # 1, 412878, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
17761878$610,541

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall19COMMON BRK
RSRoof Structure04WOOD TRUSS
RCRoof Cover04BUILT-UP
IWInterior Wall05DRYWALL
IWInterior Wall08DECORATIVE
IFInterior Flooring03CONC FINSH
IFInterior Flooring12HARDWOOD
CECeiling02F.NOT SUS
ACAir Conditioning04ROOF TOP
HTHeating Type04AIR DUCTED
FIXFixtures12.00
FRFrame03MASONRY
SHStory Height16.00
RMSRMS8.00
STRStories2.2.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAL4915%7
BAS658100%658
BAS84100%84
CAN16130%48
CAN21030%63
FST1,96750%984
FST9650%48
FST9650%48
FUS950100%950
FUS84100%84
STR7710%8
STR9610%10
UUS1,59850%799
FST=[YR=1994;LABEL=studs/future tenant;ORIG=-90,0] E17 S25 E5 S16 E13 S14 S20 W35 N75 $ UUS=[YR=1994;LABEL=studs/future tenant;ORIG=-30,0] E23 E4 S40 W10 S35 W17 N59 E7 N11 W7 N5 $ FUS=[YR=1993;LABEL=Green Room;ORIG=-3,0] E8 S42 S6 S12 S15 W18 N35 E10 N40 $ BAS=[YR=1993;LABEL=Back of House-for bar;ORIG=-73,0] E6 E12 S15 S26 W13 N16 W5 N25 $ CAN=[YR=2026;ORIG=-67,0] W6 W17 W7 N7 E30 S7 $ CAN=[YR=2026;ORIG=-30,0] N7 E23 S7 W23 $ FST=[YR=2026;LABEL=elevator;ORIG=-67,-15] E12 S8 W12 N8 $ STR=[YR=2026;ORIG=-37,0] E4 S24 W4 N24 $ FST=[YR=2026;LABEL=elevator;ORIG=-7,-15] E12 S8 W12 N8 $ BAS=[YR=2026;LABEL=elevator hallway;ORIG=-55,-7] W12 S7 E12 N7 $ FUS=[YR=2026;LABEL=elevator hallway;ORIG=-7,-7] E12 S7 W8 W4 N7 $ STR=[YR=2026;ORIG=-30,5] E7 S11 W7 N11 $ BAL=[YR=2026;ORIG=-30,-7] W7 S7 E4 E3 N7 $ PTR=[ORIG=0,0] E15 W15 $ .
412878

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0410ELEVATOR1.00$50,000.002025100%$50,000
0855CONC PAVER1175.00$10.002025100%$11,750
0462ST/AL FNC1008800.00$10.002025100%$8,000
0810CONCRETE A637441.00$6.502025100%$2,867
0810CONCRETE A167112.00$6.502025100%$728
0855CONC PAVER316186.00$10.002025100%$1,860
0462ST/AL FNC314124.00$10.002025100%$1,240
0463FENCE GATE4.00$300.002025100%$1,200

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
003300NIGHT CLUBC-3.00.004,250.00$60.00/SF0.001.00$255,000

Personal Property

AccountSecured/
Unsecured
OwnerDescription
07883-000UnsecuredISLAND ART ASSOCIATION INCB - BUSINESS

TRIM Notices

2025
2024

Property Record Cards

2025
2024
2023

Disclaimer

The Nassau County Property Appraiser's Office makes every effort to produce the most accurate information possible. No warranties, expressed or implied, are provided for the data herein, its use or interpretation. The information contained herein is for ad valorem tax assessment purposes only. The Property Appraiser exercises strict auditing procedures to ensure validity of any transaction received and posted by this office but cannot be responsible for errors or omissions in the information received from external sources. Due to the elapsed time between transactions in the marketplace, and the time that those transactions are received from the public and/or other jurisdictions, some transactions will not be reflected.