The borough tax assessments recently were a shock to property owners, including myself. I am wondering about the way the assessor based his values. Forty years ago, my husband took a piece of property in Moose Valley Estates on a bad debt. Turns out the piece the man deeded was a swamp with no road access or even the possibility of one. We were able to walk through muskeg once in a dry year to look at it and swat bugs. The…