In the end your assessment is supposed to be tied to the real market value of your property. A house on the water or with a view of the water will usually have a higher market value.... A house with a breakwater will have more value than a house without one.
I bought my house in Alton after it sat on the market for 2 years for under the appraised value. I called the tax office and they adjusted the tax value to something close to what I paid.
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