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to avoid a City subsidy to the development. <br />F. Residential Lots (Single Family or Doubles /Duplexes) <br />1. Residential Lot Guidelines. A residential lot shall only be <br />assessed for its frontage as determined in accordance with <br />the rules set forth below: <br />a. Minimum /Maximum. The street improvements will be <br />assessed on a front footage basis for the footage <br />abutting the street surface, with a 75 foot minimum and <br />a 125 foot maximum applying. In the event a lot <br />exceeds 150 feet in width and can be subdivided <br />pursuant to zoning and subdivision requirements and <br />existing site conditions, the property will be assessed <br />on this basis for each individual lot which could be <br />created. Access to a street will, at a minimum, <br />generate a 75' frontage for assessable purposes. (See <br />Appendix "B ") <br />b. Odd - Shaped and Rectangular Lots. For odd - shaped lots <br />(such as exist on cul -de -sacs, triangular <br />intersections, curved streets) or rectangular lots, or <br />a lot where an improvement does not extend across the <br />entire frontage of a parcel, such as an "L" <br />intersection, etc., the adjusted front footage is <br />computed by dividing the square footage (area) of the <br />lot by 10,000 square feet to determine the equivalent <br />number of 75 front footage units in the parcel. The <br />equivalent unit figure multiplied by 75 feet will give <br />the adjusted front footage. Minimums and maximums set <br />forth in F.1.a. above will apply in this case. (See <br />Appendix C and Appendix D.) <br />c. Approximately Rectangular Lots. For a lot which is <br />approximately rectangular, the adjusted front footage <br />is computed by averaging the front and rear sides of <br />the lot. If the lot is deeper than 150 feet, the width <br />at the 150 foot depth is used for the rear line <br />dimension. This method is used only where the <br />divergence between the front and rear lot lines if five <br />(5) feet or less. Where divergence is greater than <br />five (5) feet, the "odd shaped lot" formula should be <br />applied. Minimums and maximums set forth in F.1.a. <br />apply. (See Appendix "E ") <br />d. Interior Lot. Interior lots fronting on improvement <br />shall be assessed at 100% of the front footage subject <br />to the minimum and maximums set forth in F.1.a. <br />e. Corner Lots. Frontage for corner lots is to be <br />determined by City Staff utilizing factors such as <br />8 <br />