Why do we do this?

Because most "special use" properties are being overvalued and overtaxed

Golf course properties and country clubs fall into the category of "special use" or limited market properties, and such properties are almost always overtaxed because they are almost always overvalued.  They
are overvalued generally for two reasons:

1.   There is an almost universal reliance upon using the Replacement Cost Approach for
      valuation purposes by assessment authorities.  Little or no consideration is given to
      such issues as value transfer, business value, or personal property contribution to
      overall value.  These errors can result in more than a doubling of the economic value
      of a special or limited use property.

2.   Few assessment authorities have established appropriate guidelines for the valuation of
      special or limited use properties such as golf courses.

While we wish we could say that appealing such valuations is like "shooting fish in a barrel,"
it is a complex undertaking, and there is no short supply of overvalued properties.  

It's just what we do.