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11 <br />and rear lot lines is ten (10) feet or less. Where divergence is <br />greater than ten (10) feet, the “odd shaped lot” formula should be <br />applied. Minimums and maximums set forth in F.1.a. apply. (See <br />Appendix E) <br /> <br />d. Interior Lots. Interior lots benefiting by an improvement shall be <br />assessed at 100% of the front footage subject to the minimums and <br />maximums set forth in F.1.a. <br /> <br />e. Corner Lots. Frontage for corner lots is to be determined by City <br />Staff utilizing factors such as orientation of neighboring houses, lot <br />configuration, and driveway access in order that the affected parcel <br />will be treated in an equitable manner with other properties to be <br />assessed as a result of a project, unless stated otherwise in this <br />policy. <br /> <br />(1) Corner lots bordered by two City streets. Corner lots <br />having a City street on both sides shall be assessed at 100% <br />of the front footage if the improvement is of the front street <br />and at 20% of the side footage if the improvement is of the <br />side street, except that any footage on the side deemed <br />subdividable pursuant to zoning and subdivision code <br />requirements will be assessed at 100%. The 20% factor to <br />be applied only to the point of the potential lot split. (See <br />Appendix F) <br /> <br />(2) Corner lots bordered by a non-City street on one side and a <br />City street on the other side. (See Appendix G) <br /> <br />i. If the house fronts on the City street with frontage <br />determined by primary driveway access, then the <br />property will be assessed for 100% of the affected <br />frontage, subject to the minimums and maximums <br />in F.1.a. <br /> <br />ii. If the house fronts on a non-City street and there is <br />no access to the City street being improved, then the <br />City street frontage (side yard) shall be assessed at <br />20% of the actual footage, except that any footage <br />on that side deemed subdividable pursuant to <br />zoning and subdivision code requirements will be <br />assessed at 100% of the actual footage subject to the <br />minimums and maximums in F.1.a. <br /> <br />f. Streets Front and Back. If a lot faces on one street and backs onto <br />another, it shall be assessed 100% of the front footage if the