If a property has a view of the water and access direct line of sight, Laconia has been taxing that property at a higher rate.
That does not mean that the property actually is waterfront, it is just Laconia's way of increasing their taxes.
I used to have a condo with a distanced water view (and line of sight access) and my taxes were 50% higher than my neighbor that did not have the view.
Right now my lot is taxed at about 30% of smaller lots across the street with a water view and line of sight access.
Jetskier