Is the info on a Tax Assessment site reliable?

[Luis Rodriguez Jr]

I have a client who just sold her business and the office/house she worked out of is in bad shape.  It is in a up and coming area that has " beautification" going on around the neighborhood. The home is valued under the tax assessment county site for $125k, homes selling for $225-275k and I know it needs repairs both in and out. This might be my " pocket listing" but will the Tax assessor info a good source to go by as far as the value of the home? Or will it make sense to get it under contract and " wholesale " it?