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<br />. <br /> <br />Q...... Front Footage Assessment. The actual physical <br />dimensions of a parcel abutting an improvement (ie. , <br />street, sewer, water, etc.) will generally not be <br />construed as the frontage utilized to calculate the <br />assessment for a particular parcel. Rather, an "adjusted <br />front footage" will be determined. The purpose of this <br />method is to equalize assessment calculations for lots of <br />similar size. Individual parcels by their very nature <br />differ considerably in shape and area. The following <br />procedures will apply when calculating adjusted front <br />footage. The selection of the appropriate procedures will <br />be determined by the specific configuration of the <br />parcel. All measurements will be scaled from available <br />plat and section maps and will be rounded down to the <br />nearest 1/2 foot dimension with any excess fraction <br />deleted. <br /> <br />s <br /> <br />Categorical type descriptions are as follows: <br /> <br />. <br /> <br />Standard Lots <br />Rectangular Variation Lots <br />Triangular Lots <br />Cul-de-sac Lots <br />Curved Lots <br />Irregularly Shaped Lots <br />Corner Lots <br />Flag Lots <br />Double Frontage Lots <br /> <br />The ultimate objective of these procedures is to arrive <br />at a fair and equitable distribution of cost whereby <br />consideration is given to lot size and parcels are <br />comparably assessed. <br /> <br />. <br />