That’s the biggest problem with any property tax system that is based on property value instead of some other objective measurement. Roadway frontage and the number of curb cuts for driveway access to public roads is a good way to assess property taxes, along with the floor area of the building and the impervious surface of the building and the parking lot. These are all very good indicators of the burden a property places on taxpayers, so they should be used to calculate property taxes.
You are right.