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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 />orientation of neighboring houses, lot configuration, <br />and driveway access in order that the affected parcel <br />will be treated in an equitable manner with other <br />properties to be assessed as a result of a project, <br />unless stated otherwise in this policy. <br />(1) Corner lots bordered by two City streets. Corner <br />lots having a City street on both sides shall be <br />assessed at 100% of the front footage if the <br />improvement is in the front and at 20% of the side <br />footage if the improvement is for the side of the <br />property, except that any footage on the side <br />deemed subdividable pursuant to zoning and <br />subdivision code requirements will be assessed at <br />100 %. The 20% factor to be applied only to the <br />point of the potential lot split. (See Appendix <br />"G ",) <br />(2) Corner lots bordered by a non -City street on one <br />side and a City street on the other side. (See <br />Appendix "F ") <br />i. If the house fronts on the City street with <br />frontage determined by primary driveway <br />access, then the property will be assessed <br />for 100% of the affected footage, subject to <br />the minimum and maximums in F.1.a. <br />9 <br />Page 12 <br />