A friend found out they were assessing her on upscale counter tops. She asked but they never told her how they found out. She’d built the house herself so she knew they hadn’t been inside unless they were snooping around during construction.
Are you serious?!!! I'm shocked. Did your friend see "counter tops" noted on that piece of paper,or was it verbal? If it was verbal then it could be one of their intimidation tactics.
Ok, find out if the assessor has a handbook on what they assess. FOIL if need be.