Tax-man’s animal has horrible sores (8)

I believe the answer is:

assessor

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'tax-man's' is the definition.
I can't tell whether this definition defines the answer.

'animal has horrible sores' is the wordplay.
'animal' becomes 'ass' (I've seen this before).
'has' says to put letters next to each other.
'horrible' is an anagram indicator.
'sores' is an anagram of 'essor'.
'ass'+'essor'='ASSESSOR'

Can you help me to learn more?

(Other definitions for assessor that I've seen before include "Person providing marks" , "Judger" , "One evaluates property" , "One values property" , "property valuer" .)

I've seen this clue in The Hindu.

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