It is not just that shore front (or "view" front for that matter) properties are assessed more or have a higher value, but those types of properties also often have owners that expect more of some types of infrastructure. The expectation is that the roads are in better condition, responses for fire/police are available (even when "seasonal", there are a lot of false alarms for houses that are empty 6 months out of the year), and other similar services that may tend to balance out the "no students" or "seasonal" argument.
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