Capped Tax Value?

I am interested to know what this means. I have the oportunity to enter into a deal to purhcase option a home for $250K, but the tax records say it caps out at $330k. Anyone know why or what this means? Is there any significance? Comps for the area are between $285K and $330K. I am just concerned that I may not see much profit if I actually bought and flipped.

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