Who maintains the real property records?

The Land Records Section of the Listing Division maintains ownership records and the Residential/Commercial Appraisal Section of the Appraisal Division maintains value data. Listing and appraisals are maintained in accordance with North Carolina General Statutes. The taxpayer is responsible for notifying the Tax Department when improvements are made to real property; however, the Tax Department does obtain permit information from the various permitting entities within the County.

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1. Does the tax department adjust property values based on the current market conditions?
2. Who maintains the real property records?
3. Are tax value and current market value the same?
4. What prompts a visit from a Tax Department appraiser?
5. What is the LRK (Land Record Key) or PARID (Parcel ID)?
6. How often are properties revalued in Moore County?
7. What is considered an improvement to my property?
8. What type of appraisal process is used by the Tax Department?
9. How can I review my property information?