Property Assessment Value vs. Listing Price

[Sammie J. Bell]

I am currently researching a triplex to decide how much I should offer. The property is listed at $155,000. I did looked on the tax assessor site and saw that total value for this property (building and land) is about $45,000. The property is in a decent area, and I was going to offer 140-145k, maybe as low as 130k for the triplex.

Just to be sure since this is my first time referencing the tax assessor site for additional information, I also looked up my current rental and another property that I am interested in. Both of these properties are assessed close to their current value. Which makes me wonder if the triplex that I'm interested in is grossly overpriced. 

I haven't seen the inside of the triplex yet since this is a long distance purchase, but I am pretty familiar with the area. My real estate agent is going to be my eyes and ears and take lots of pictures. 

My question is: What role does the tax assessment play in determining the cost of a property? And can I use the assessed value of the property to offer a much lower price?