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Parcel 732204000040 at 2659 SR 44, New Smyrna Beach, FL 32168

Drive In Restaurants property on a 1.27-acre lot in New Smyrna Beach, Volusia County. Facts below come from the county property appraiser's public record.

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County just value (tax roll, Jan 1 2026) — not a market value
$1,833,202
Lot size
1.27 acres (55,271 sq ft)
Land use
Drive In Restaurants
FEMA flood zone
Not on file yet
County
Volusia County, FL
Parcel ID
732204000040

At a glance

Who owns parcel 732204000040?
Volusia County property records list COURTLAND OF NEW SMYRNA LLC as the owner of record.
What is the county just value of parcel 732204000040?
$1,833,202 on the Volusia County 2026 tax roll (as of January 1, 2026). Just value is the property appraiser's figure for property taxes — not a market value.
When did parcel 732204000040 last sell?
The latest recorded sale is May 25, 2022 for $1,100,000. The county records it as vacant land at sale.
What is the parcel ID?
732204000040 (Volusia County).

Current owner

Owner contact info

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County just value by tax roll year

Just value is the county property appraiser's tax-roll figure as of January 1 of each year — not a market value.

More on SR 44

All 133 properties on SR 44 · ZIP 32168 (New Smyrna Beach). Values are county just values (tax roll), not market values.

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Source: Volusia County Property Appraiser; data refreshed Mar 24, 2026; 2026 tax roll. Values are county tax-roll figures, not appraisals. How to read these values · Data sources