Assessed Too High!

A couple of weeks ago I got a call from the town of Henrietta assessor's office. They asked me about a former listing that I had that was assessed at $145,200 but sold after 18 months on the market for $115,000. "The house didn't appear to be distressed. In fact, looking at the old listing it looked quite nice. Were we that wrong," the assessor asked?My professional opinion is that the house