Not sure what you mean by “If that is not true, then you have no standing.”
What are you questioning the veracity of?
If there is no law in your state to make taxing authorities “properly” value properties, you have nothing to hold anyone accountable to follow.
This whole issue is only on you, unless you change the law or follow the expected process to protest the valuation.
You, in fact, are even lying when you claim the tax appraiser is “lying,” as you do in your title.