Tax assessment vs Valuation

[Jasmine Claye]

Tax assessment is $61203

But the Valuation range(high) in dollars is $19470
Valuation range(low) in dollars is $3520

Seller is asking $24990 for property.

What does the tax assessment value mean in relation to the valuation ranges, and what number should I use for valuating the property?

**Info found on title company's website.

Thanks