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ii. If the house fronts on a non -City street and <br />there is no access to the City street being <br />improved, then the City street frontage (side <br />yard) shall be assessed at 20% of the actual <br />footage, except that any footage on that side <br />deemed subdividable pursuant to zoning and <br />subdivision code requirements will be <br />assessed at 100% of the actual footage <br />subject to the minimums and maximums in <br />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 of <br />special assessments. <br />f. Streets Front and Back. If a lot faces on one street <br />and backs on to another, it shall be assessed 100% of <br />the front footage if the improvement is in the front <br />and at 20% of the rear footage if the improvement is to <br />the rear street; except that any footage to the rear <br />deemed subdividable pursuant to zoning and subdivision <br />code requirements will be assessed at 100% of the <br />footage. This provision is subject to the minimums and <br />maximums set forth in F.1.a. (See Appendix "H ") <br />Triple Frontage Lots. For a lot which has streets on <br />three sides of its boundaries, primary driveway access <br />frontage will be assessed at 100 %, with one side <br />assessed at 20% (same as a corner lot), and the third <br />side will not be assessed. (See Appendix "H ".) <br />g- <br />2. Unusual Cases. Lots with unusual circumstances involving <br />residential uses on non - residentially zoned property and <br />residentially zoned lots. <br />a. Higher Use Zoning. If a residential home is located on <br />property zoned for a higher use, the property will be <br />assessed at the residential rate. The City may choose <br />to assess at the commercial rate and defer the <br />difference between the higher rate and the residential <br />rate with the deferred amount to become payable when <br />the property use intensifies pursuant to the zoning <br />classification. <br />G. Multiple Residential (Other Than Single or Double Family <br />Residences) <br />1. General Guidelines. Any residential property other than <br />single and two - family residences will be assessed as <br />follows: <br />10 <br />Page 13 <br />