Anyone deal with counties that prorate taxable values?

[Ryan Oblander]

I spoke with a seller in Moore County, NC and they told me they have the lowest taxes in the state. I then spoke with a property manager who said that may be true, but that particular county went ahead and prorated the value of everyone's property by 4 years and then taxed that. Does this happen all the time? If so, how would you really know what the value of a property is if there aren't good comps to go by?