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Property tax public records refer to official documents that detail the assessment, ownership, and tax obligations of real estate properties. These records are maintained by local government entities and are accessible to the public, often online. They play a crucial role in background checks, as they provide insights into property ownership history, tax payment status, and potential liens or encumbrances. By examining property tax public records, individuals and organizations can gather essential information for due diligence, financial assessments, and legal inquiries related to property transactions and ownership.