Assessed land value and MOA

[Marc Massicotte]

Just curious if anyone uses the property's tax assessment in any way when coming up with an MOA when wholesaling vacant land. I have a lead and they may be willing to sell at below assessment which is about half of the appraisal. Excuse me if it is a dumb question, I am new and still getting my feet wet when it comes to numbers when comps aren't readily available.