Tax assessment compared to "as is" price.

Hello BP, Another post for all the Investors in Gary, Indiana or Chicago area that invest in Gary. I own a note for a house that is about to go into a sheriff's sale in the near future. The tax assessment value is for about $31k. Is this a good "as is" value to sell the house for or are there factors that make the sell price higher or lower? If I can set the starting price, I would set it lower in order to leave "meat on the bone" for anyone who ends up winning the house in the sheriff's sale. Whether it be an investor or even a home buyer looking to live in. All opinions welcomed. Thank you. Daniel Fierros