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SECTION 2, cont. <br /> GENERAL ASSESSMENT POLICIES, cont. <br /> 8. Application of Policy. In the event the literal <br /> application of the provisions outlined herein would result <br /> in an inequitable distribution of special assessments, the <br /> City Council reserves the right to adjust the policy so as <br /> to achieve a more equitable distribution. Such adjustment <br /> may be based on current or anticipated land use. <br /> SECTION 3 <br /> DISTRIBUTION OF ASSESSMENTS <br /> Several methods exist for assessing property benefited <br /> by local improvement projects. It is the policy of the City <br /> to use the method that most equitably distributes the project <br /> costs. A description of the methods generally used by the <br /> City appears in this section. How these methods will be used <br /> in relation to specific types of improvements will be described <br /> in later sections. <br /> FRONT FOOT METHOD: Improvement costs are commonly dis- <br /> tributed according to the "adjusted front footage" of a <br /> parcel or lot. In this method, the City determines a rate <br /> of assessment per front foot. This rate applies to each <br /> parcel as follows: <br /> Assessment = Assessment rate per frortfoot X Parcel's <br /> adjusted front footage. <br /> The City will choose from among the following methods to <br /> calculate adjusted front footage based on which method best <br /> reflects the benefit received from the improvement. <br /> RECTANGULAR INTERIOR LOTS <br /> For rectangular interior lots, <br /> the footage equals the dimension <br /> of the side of the lot abutting <br /> the improvement. <br /> CUL -DE -SAC LOTS <br /> For cul -de -sac lots, one of the <br /> following methods applies: <br /> (1) Footage equals the lot <br /> width at the building setback <br /> line; or <br /> (2) Footage equals the average <br /> of the front and rear lot lines. <br /> 3 <br />