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MO522-C Page 202 . 13 <br /> assessment for a particular parcel. Rather, an <br /> "adjusted front footage" will be determined. The <br /> purpose of this method is to equalize assessment <br /> calculations for lots of similar size. Individual <br /> parcels by their very nature differ considerably in <br /> shape and area. The following procedures will apply <br /> when calculating adjusted front footage. The selection <br /> of the appropriate procedures will be determined by the <br /> specific configuration of the parcel. All measurements <br /> will be scaled from available plat and section maps and <br /> will be rounded down to the nearest 1/2 foot dimension <br /> with any excess fraction deleted. Categorical type <br /> descriptions are as fc-l1o . • <br /> 1. Standard Lots <br /> 2 . Rectangular Variation Lots <br /> 3. Triangular Lots <br /> 4. Cul-de-sac Lots <br /> 5 . Curved Lots <br /> 6 . Irregularly Shaped Lots <br /> 7 . Corner Lots <br /> 8. Flag Lots <br /> 9 . Double Frontage Lots <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 /> 1 <br />