County Tax Assessor for sale! WHAT?

[Steven J.]

I researched some county records and discovered that the county's tax office is up for auction. Due to delinquent taxes two parcels that are the county offices are up for auction in Dec. They assess for 5k and 6k. The information on the site says the auction starts at the appraised value. When I check the property valuation on these two parcels they are $36,500 and $38,000 and only assess the land value. There is no building value. So which is the appraised value? The 11k assessed or the $74,500 property valuations? Furthermore, would $74,500 be a bad deal for the tax assessor building?

Or am I all wrong here and is the land separate from the building? Does the building lease the land?