(b) Assessed market valuation is the value of the real property as assigned by the county assessment bureau prior to the application of the formula to arrive at the assessed tax valuation. In clarification, it is noted that the assessment bureau in one county may establish that a particular piece of real property lying therein has a value of $10,000 and will assess taxes on 25% of that value whereas another county may establish that a particular piece of real property lying therein has the same value but will assess taxes on 50% of that value; the use of the assessed market valuation will therefore result in a more uniform fraction in those instances where the tax debtor has real property in more than one county. Example: John Doe desires to purchase a piece of the tax debtor's real property in Schuylkill County; the assessed market valuation which is taxed at 25%, is $10,000. The balance of the tax debtor's real property in this Commonwealth lies in Dauphin County and has an assessed market valuation of $10,000, the same to be taxed at 50%. The tax debit as of the date of the proposed sale is $750. The formula therefore will be expressed as follows: $10,000/$20,000 X $750 = $375 (the release consideration).