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d. Rectangular Lot. For rectangular lots whose frontage <br />is greater than its depth, whether a corner or <br />interior lot, the narrow width shall be considered <br />the assessable side. Where extreme variations exist, <br />the "odd shaped lot" may be used. Every effort will <br />be made to give the property owner the benefit of any <br />doubt. <br />e. Interior Lot. Interior lots fronting on improvement <br />shall be assessed at 100% of the front footage. <br />f. Corner Lot. For street improvements, corner lots <br />having a City street on both sides shall be assessed <br />at 100% of the front footage if the improvement is in <br />the front and at 20% of the side footage if the <br />improvement is for the side of the property, except <br />that any footage on the side deemed splitable <br />pursuant to zoning requirements will be assessed at <br />100 %. The 20% factor to be applied only to the point <br />of the potential lot split. <br />Lots Fronting on a Cul -De -Sac. Assessments for <br />street improvements to lots fronting on a cul -de -sac <br />shall be assessed equal to the frontage of the <br />maximum number of lots or the average frontage of the <br />lots on the street approaching the cul -de -sac, <br />whichever is the least and subject to the appropriate <br />minimums /maximums, except for curb and gutter <br />assessment. Assessable footage for concrete curb and <br />gutter will be determined by actual footage of curb <br />and gutter as measured between property lines <br />projected to radius point. Footage for properties <br />having combined frontage on street and cul -de -sac <br />shall be determined by projecting the property line <br />on the cul -de -sac to the radius point and the <br />property line on the street projected to curb line. <br />Assessable footage for sanitary sewer and watermain <br />improvements shall be the width of the parcel <br />measured at the building setback line or as stated in <br />paragraph (b) "Odd- Shaped Lots ", whichever is the <br />least. <br />g. <br />h. Lots Fronting on Trunk Highway Right -of -Way. With a <br />City street improvement on the side, shall be <br />computed at 100% of the side lot footage. <br />2. Unusual Cases. Unusual circumstances involving <br />residentially zoned lots or residential uses on non - <br />residentially zoned property. <br />a., Higher Use Zoning. If a residential home is located <br />on property zoned for a higher use, the property will <br />be assessed at the residential rate. <br />Page 13 <br />