If you want assessments to be on anything other than fair market value you would open up a big can of worms.
If you think a waterfront business should be taxed more because they make money off the lake then what other things will people think of that should affect the tax rate?
I have no kids in the school system so I should be taxed less?
I have never called the police or fire department so I should be taxed less?
My house is on an island so I get a slow response from any town services and don't require plowing so I should be taxed less?
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