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g. <br />Streets Front and Back. If a lot faces on one <br />street and backs on to another, it shall be <br />assessed 100% of the front footage if the <br />improvement is in the front and at 20% of the rear <br />footage if the improvement is to the rear street; <br />except that any footage to the rear deemed <br />subdividable pursuant to zoning and subdivision <br />code requirements will be assessed at 100% of the <br />footage. This provision is subject to the <br />minimums and maximums set forth in F.1.a. (See <br />Appendix "H ") <br />h. Triple Frontage Lots. For a lot which has streets <br />on three sides of its boundaries, property address <br />will determine frontage and be assessed at 100 %, <br />one side will be assessed at 20% (same as a corner <br />lot), and the third side will not be assessed. <br />(See Appendix "H ") <br />2. Unusual Cases. Lots with unusual circumstances <br />involving residential uses on non - residentially zoned <br />property and residentially zoned lots. <br />a. Higher Use Zoning. If a residential home is <br />located on property zoned for a higher use, the <br />property will be assessed at the residential <br />rate. The City may choose to assess at the <br />commercial rate and defer the difference <br />between the higher rate and the residential rate <br />with the deferred amount to become payable when <br />the property use intensifies pursuant to the <br />zoning classification. <br />b. Partial Improvement. If the improvement which is <br />being assessed does not extend across the entire <br />frontage of a parcel, the property will be <br />assessed only for the affected footage, also <br />taking into account previous similar assessments <br />and the minimum and maximums specified in F.1.a. <br />G. Multiple Residential (Other Than Single or Double Family <br />Residences) <br />1. General Guidelines. Any residential property other <br />than single and two - family residences will be assessed <br />as follows: <br />Multiple residential units are to be assessed at <br />100% of actual frontage for all sides of a <br />property affected by a project. The assessment <br />rate will be determined on an 80/20 allocation of <br />total project costs associated with street <br />construction (exclusive of storm sewer) between <br />the property owners and the City. The costs of <br />new curb and gutter will be assessed 100% to the <br />-10- <br />Page 13 <br />