I am not sure from the data you reveal, but it seems the property got a temporary assessment reduction while either you or the previous owner owned it. It doesn’t matter, the Assessor has the right to now “catch up” with the market value if it is rising rapidly. In other words, the 2% per year Proposition 13 rule does not apply yet in this case.
Now if you bought it for $300k in 2010 and the Assessor now wants to tax it based on a value of $313k, it seems to me you have a good deal since properties have appreciated so much since 2010.
If you think you are overassessed, would you consider selling the property at $313k?
