As I review this more closely this is being structured as a registration fee tacked on the law that allows boat registrations. So you are not paying a tax you are paying a fee to register your shore frontage but only on those lakes where there is a state owned dam.
So whats the difference?
Apparently the state constitution requires that taxes be proportional so all kinds of safeguards are put in place such as abatement rules, Superior Court appeals, The Bureau of Land and Tax appeals etc. This would avoid all those pesky details.
As a friend of mine noted this is the Live Fee or Die State.
