Which of the following statements is false? A. Assessed value is usually based on the judgment of persons referred to as assessors. B. Assessors are elected by citizens or are specially trained employees of a governmental unit. C. The taxpayer may pay property taxes based on the assessed value or the book value whichever is less, provided the taxpayer can show evidence of the book value. D. Often the assessed value is only a part of the true value of the asset