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. Approximately Rectangular Lots (B) <br />For a lot which Is approximately rectangular, the adJusted front <br />footage is computed by averaging the front and back sides of the <br />lot. I f the lot is deeper than 150 feet, the width at the 150 <br />foot depth Is used for the back lot line. <br />. Rectangular Lots (C) <br />For the normal rectangular lot, the adjusted front footage is the <br />actual front footage of the lot. <br />. Shallow Lots (D) <br />For rectangular lots under 130 feet in depth, or irregular lots <br />averaging Tess than 130 feet in depth, the adjusted front footage <br />is determined by actual lot area divided by 130 feet. <br />See Group 11, Example 3. <br />. Corner Lots (E) <br />1 -11 -88 <br />Corner 'tots are to be assessed as any interior lot. The short <br />side shall determine the assessable frontage. The depth of 150 <br />feet shall determine the maximum depth of assessable area. Side <br />frontage shall be assessed only for frontage in excess of 150 <br />feet. <br />When improvements along the short frontage precede those along <br />the side. (long frontage) only the short frontage Is assessed. <br />mprovements "' subsequently ` constructed along the long side will be <br />assessed only for frontage in excess of 150 feet. <br />When improvements along the side lot (long frontage)' precede <br />those along the short frontage, the adJusted frontage shall be <br />the short side plus side frontage in excess of 150 feet (see` <br />Example 4). <br />In all cases where side lot exclusion or deferred construction <br />results in non-assessable frontage along the proposed <br />improvement, costs for such improvements shall be included in the <br />protect cost and allocated and assessed against all other <br />assessable frontage.. <br />Large Tracts (F) <br />Large tracts may have adJusted front footage on two or more <br />sides. This adJusted front footage shall apply only to <br />improvements on the particular street upon which the adJusted <br />front footage faces. The corners of-these large tracts shal 1 be <br />considered as side lots. A distance of 150 feet back from the <br />corner on one of the streets at each street intersection shall be <br />considered as the side of the lot and will not receive an <br />adJusted front footage assessment. Corner credits are given on <br />last side assessed. <br />-12- 7777 -007 <br />