Nice try. Convoluted logic.
I knew this predictable response was coming. So, let's take this "no property tax" to the thousands of property owners who have deeded beach but do not live on the beach. Are you suggesting that people are paying $400-600 per square foot for a home on a postage stamp sized lot, 2,3,4 blocks away from the beach and that has no impact on property taxes and that deeded beach access has no impact on taxes?
Does the amenity of a property affect property taxes? Sales data says yes, appraisers say yes, because through the higher market value paid the property taxes are higher. So, I've completely removed the dry sand assessment on a parcel from the equation and still proven that property taxes are being paid for beach property.
What else you got?
For you to look at
Keep digging - eventually you will get to China.
Common property is not taxed anywhere in Walton county and not in most of Florida counties - BECAUSE the taxes are apportioned to the owners which have the rights to the common property. Common property is never sold/purchased (in the context of a built out subdivision or condo complex). This has nothing specific to do with beach property. Check every HOA in Walton county --- common property not taxed.