What is the most critical information found in real estate tax records?

The most critical information found in real estate tax records is the legal owner's name. This information is crucial because it establishes ownership and helps determine who is responsible for the property taxes. The legal owner's name is essential for legal documentation, property transactions, and ensuring that taxes are assessed and collected from the correct entity. Knowing who legally owns the property can also aid in resolving disputes and clarifying any questions about the property’s history or usage.

While other options such as property location, appraised value, and tax payment history are indeed important components of real estate tax records, they do not hold the same level of significance regarding ownership and liability for taxes. Property location helps identify the property but does not indicate ownership. Appraised value provides an assessment of the property's worth, which is important for various financial calculations but doesn't establish who the owner is. Tax payment history can indicate whether taxes have been paid on time but is secondary to knowing who legally owns the property. Therefore, the legal owner's name is the most critical piece of information in this context.