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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 roundeddown to the <br /> nearest lt2 fiat tmrens-ion with any excess fra-ctron <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 /> Flag Lots <br /> 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 />