The STRUCTURE is a 4'x4'x7' parking attendent shelter that is very seldom used.

Your comment above shows you, like so many others unfortunately, don't have a clue as to what is being discussed. Perhaps I should blame myself for not not explaining the issue more thoroughly. However, I did note the encroachment was a high fence and a building at the southwest corner of the property, as pointed out by the appraiser. That is on the waterfront side and I doubt there is a parking attendant shelter at that location. Any attendant shelter has never been an issue raised by anyone, at least to my knowledge.

where a fence was put up to prevent you drunks from driving into the wetlands.

Perhaps it was just a less than thoughtful selection of a particular word, but I find the above comment extremely objectionable at a personal level, and you should apologize for making it.

As to value, the appraiser based it on some comparable sales, some for land with uplands areas similar to the OPA parcel. If you truly believe the parcel is worth only $500,000 you should be outraged that OPA's property tax is based on a value of about $3 million come 2011.