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• given: <br /> 1 . Ponding Assessment Consideration. Lakes, ponds <br /> and swamps may be considered a part of the assessable <br /> area of a parcel . <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 /> 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 /> d. Front Footage Assessment . The actual physical <br /> 111 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 /> 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 /> 410 Flag Lots <br /> Double Frontage Lots <br />