Laserfiche WebLink
Page 7 <br /> c. Front Footage Assessment. The actual physical dimensions of a parcel <br /> abutting an improvement (ie., street, sewer, water, etc.) will generally not <br /> be construed as the frontage utilized to calculate the assessment for a <br /> particular parcel. Rather, an "adjusted front footage" will be determined. <br /> The purpose of this method is to equalize assessment calculations for lots <br /> of similar size. Individual parcels by their very nature differ considerably <br /> in shape and area. The following procedures will apply when calculating <br /> adjusted front footage. The selection of the appropriate procedures will <br /> be determined by the specific configuration of the parcel. All <br /> measurements will be scaled from available plat and section maps and will <br /> be rounded down to the nearest 1/2 foot dimension with any excess <br /> fraction deleted. Categorical type descriptions are as follows: <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 at a fair and <br /> equitable distribution of cost whereby consideration is given to lot size and <br /> parcels are comparably assessed. <br />