The New Brunswick government begins mailing out over 500,000 property tax bills next week and although most go to homes and businesses, it doesn't stop there.

New Brunswick's 2013 Property Tax Assessments includes playgrounds, cell phone towers, public clocks, eroding shorelines and even open stretches of water.

The hills over Saint John's Bay Shore Beach have been eroding into the Bay of Fundy for decades with several properties worn down to nubs. Saint John's Duck Cove Community Association owns three pieces of property that mostly eroded into the Bay of Fundy years ago.

Still, the province assessed what's left to be worth $100 and taxed each for $3.21.

“These building were over there and there was land on the other side of the buildings again, but it has eroded. It eroded away to the point that that land is pretty much gone, but I guess they can tax you for space in the sky,” Danny Dineen, the former president of the association.

In 2012 a new public clock the Irving family donated on Saint John's King Street made news by getting its own $30 tax bill.

Even a floating dock in the Saint John harbour was billed. This year it was for $68.

Shawn Peterson runs the property tax assessment website propertize.ca and said there isn't a tree standing in the province that hasn't been assessed for the upcoming tax mail out.

"I mean you name it. If you've ever driven by it on the road it's got an assessment."

Peterson said every property in New Brunswick has been valued at some amount.

The province and its municipalities evaluate and tax hundreds of thousands of properties every year worth over $40 billion.