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Lincoln County Government
353 N. Generals Blvd.
Lincolnton, NC 28092
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Who determines fair market value?
The Chief of Appraisal and his staff do not dictate values. They interpret the marketplace by analyzing real estate transactions and comparing conditions of similar properties which have sold.

Tax Appraisal

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1. What is the purpose of updated property values?
2. What is the Appraisal Division responsible for?
3. Who determines fair market value?