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e. Interior Lot. Interior lots fronting on <br />improvement shall be assessed at 100% of the front <br />footage subject to the minimum and maximums set <br />forth in F.1.a. <br />f. Corner Lots. <br />(1) Corner lots bordered by two City streets. <br />Corner lots having a City street on both <br />sides shall be assessed at 100% of the front <br />footage if the improvement is in the front <br />and at 20% of the side footage if the <br />improvement is for the side of the property, <br />except that any footage on the side deemed <br />subdividable pursuant to zoning and <br />subdivision code requirements will be <br />assessed at 100 %. The 20% factor to be <br />applied only to the point of the potential <br />lot split. Property address of the lot will <br />determine frontage. (See Appendix "G ") <br />(2) Corner lots bordered by a non -City street on <br />one side and a City street on the other <br />side. (See Appendix "F ") <br />i. If the house fronts on the City street <br />based upon the property address, then <br />the property will be assessed for 100% <br />of the affected footage, subject to the <br />minimum and maximums in F.1.a. <br />ii. If the house fronts on a non -City <br />street and there is no access to the <br />City street being improved, then the <br />City street frontage (side yard) shall <br />be assessed at 20% of the actual <br />footage, except that any footage on <br />that side deemed subdividable pursuant <br />to zoning and subdivision code <br />requirements will be assessed at 100% <br />of the actual footage subject to the <br />minimums and maximums in F.1.a. <br />iii. If the house fronts on a non -City <br />street and there is an existing or <br />planned access to the City street being <br />improved, then the property will be <br />assessed for 100% of the affected <br />footage, subject to the minimums and <br />maximums in F.1.a. <br />(3) If a non -City street becomes a City street, <br />previous assessments to a parcel will be <br />considered to ensure equitable apportionment <br />of special assessments. <br />-9- <br />Page 12 <br />