As I had stated in my first post, this is legal. It's just the frustration of paying a full year tax bill based on 12 days of potential occupancy.
Also, there is no land value involved here. The cottages were all owned individually, but the land was owned by the Alton Bay Christian Conference Center. A ministry fee, which is in reality a land rental fee, was paid each year by the cottage owners. For the cottage owners, the fire left no value remaining whatsoever
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