Commercial land in MS

[Charity Thomas]

I'm in need of some help. I met with a seller that has almost four acres of land. Three of the acres have a manufactured home with tenants. The other almost acre has a tin store that is being  rented out.  Asking 125K. I've spoke with the county tax assessor's office and the total true value is around 37k. I don't have or know of anyway to have a comp or how to value this situation. Why is the assessed value different from the market value? Can anyone help?