Tax assessment official and appraiser at odds

[Ian Smith]

I recently had an appraisal done for refinancing. It came in lower than expected at 123000. The assessment is 146600 so I appealed the assessment. The assessment office says the appraisal is wrong due to only accounting for $10 sf for my additional sf over the comps. They say the appraiser should have used $40. Also the assessment office says the gross rent multiplier was wrong. The appraiser used 77 and the assessment office says it should be 106.6. It's been a week and the appraiser has yet to respond. Does anyone have any insight on this. I'd be happy if either party would move. With this appraisal i have to bring money to the table to refinance. On the other hand i would love to get my taxes down. Also how far below market value should the assessment be?