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<br />. <br /> <br />(1) ponding Assessment Consideration. Lakes, ponds <br />and swamps may be considered a part of the assessable <br />area of a parcel. <br /> <br />(2) Road Right-of-Way Assessment Consideration. Up to <br />20 percent (20%) of the gross acreage may be deducted for <br />street right-of-way purposes within unplatted parcels of <br />five acres or more depending upon the parcel <br />configuration and is only applicable to single family <br />residential use. Parcels of less than five acres may not <br />qualify and may be assessed full acreage. The reason for <br />this size restriction is that, in most instances, parcels <br />of less than five acres cannot support an internal public <br />road system. <br /> <br />(3) Park Dedication Assessment Consideration. When <br />park land is dedicated as part of a residential <br />development, as required by Subdivisions Code - Chapter <br />1204.02, the developer shall not be assessed an acreage <br />charge on the portion of land dedicated. <br /> <br />. <br /> <br />d. 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 V2 foot dimension with any excess fraction <br />deleted. <br /> <br />e. Categorical type descriptions are as follows: <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 />. <br />