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Parcel fl-13-07363380000 at 108 Spruce Court, Panama City, FL 32404

Single family property built in 1983 with 2,026 sq ft of living area on a 0.27-acre lot in Panama City, Bay County. Facts below come from the county property appraiser's public record.

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County just value (tax roll) — not a market value
$163,020
County assessed value (tax roll)
$92,313
Living area
2,026 sq ft
Lot size
0.27 acres (11,631 sq ft)
Year built
1983
Land use
Single family
FEMA flood zone
Not on file yet
County
Bay County, FL
Parcel ID
fl-13-07363380000

At a glance

Who owns parcel fl-13-07363380000?
Bay County property records list WHITE, TERA as the owner of record.
What is the county just value of parcel fl-13-07363380000?
$163,020 on the Bay County tax roll (as of January 1). Just value is the property appraiser's figure for property taxes — not a market value.
What is the parcel ID?
fl-13-07363380000 (Bay County).

Current owner

Owner contact info

Phones, emails and mailing addresses from public Florida records are available to members.

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More on Spruce Ct

All 18 properties on Spruce Ct · ZIP 32404 (Panama City). Values are county just values (tax roll), not market values.

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Source: Florida Department of Revenue parcel roll; data refreshed Jun 24, 2026. Values are county tax-roll figures, not appraisals. How to read these values · Data sources