that is so stupid hardly worth a response -- but, I am sure everyone buying real-estate with a bank's money knows about appraisals -- everyone, except you apparently knows selling/buying big number property with borrowed money involves several appraisals and projections of income earning prospects -- and for tax values, every county taxing authority sets the tax values -- if you do not like the value they put on the property, you can protest -- been there, done that
hope this helps
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