{Read this most important article by G. Gertoux that comes closer to our view that Sargon II and Sennacherib were simply the same ruler}
Abstract
The traditional date of 701 BCE for Sennacherib's campaign to Judah, with the siege of Lachish and Jerusalem and the Battle of Eltekeh, is accepted by historians for many years without notable controversy. However, the inscription of Sargon II, found at Tang-i Var in 1968, requires to date this famous campaign during his 10th campaign, in 712 BCE, implying a coregency with Sennacherib from 714BCE. A thorough analysis of the annals and the reliefs of Sargon and Sennacherib shows that there was only one campaign in Judah and not two.The Assyrian assault involved the presence of at least six kings (or similar): 1) taking of Ashdod by the Assyrian king Sargon II in his 10th campaign, 2) taking of Lachish by Sennacherib during his 3rd campaign, 3) siege of Jerusalem dated 14th year of Judean King Hezekiah; 4) battle of Eltekeh led by Nubian co-regent Taharqa; 5) under the leadership of King Shabataka during his 1st year of reign; 6) probable disappearance of the Egyptian king Osorkon IV in his 33rd year of reign. This conclusion agrees exactly with the biblical account that states all these events occurred during the 14th year of Judean King Hezekiah dated 712 BCE (2Kings 18:13-17, 19:9; 2Chronicles 32:9; Isaiah 20:1, 36:1, 37:9).
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