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<br />-4- <br /> <br />assigned twice the units. <br /> <br />(4) Each parcel or portion thereof, which is <br />buildable only with the improvement, the assess- <br />ment units will be determined the same as above", <br />except each parcel or portion thereof, shall be <br />assigned twice the units. <br /> <br />c. The engineer shall divide 25% of the cost of the <br />improvement by the number of units and the result- <br />ing dividend will be the assessment for each unit. <br /> <br />d. New development property or property which has al- <br />tered its land use within the past 3 years shall <br />be assessed at 100% of the city's expense for the <br />improvement. <br /> <br />6. Sanitary sewer mains shall be assessed on a front foot- <br />age basis with all types land use and zoning being identically <br />assessed. <br /> <br />a. For each presently utilized parcel there will be <br />subtracted from the total cost of the improvement <br />added costs for oversized sanitary sewer mains. <br />Any sanitary sewer main in excess of 8" in diameter <br />will normally be considered oversized. The result <br />of said subtraction will be the cost to be assessed. <br />This will be divided by the total number of assess- <br />able feet to establish the assessment rate for said <br />presently utilized parcel. <br /> <br />b. New development property or property which has al- <br />tered its land use within the past 3 years shall <br />be assessed at 100% of the city's expense for the <br />improvement. <br /> <br />c. All side lots or double frontage parcels shall be <br />determined to have 25 assessable feet for the first <br />150 feet of said side or second frontage of the <br />parcel and shall conform to Paragraphs a) and b) <br />above. <br /> <br />d. Sewer services shall be assessed on a per service <br />basis at 100% of the city's expense for such ser- <br />vices. <br /> <br />e. All odd and irregularly shaped lots of four sides <br />or less, which have rear widths that vary by more <br />than 25% in comparison with the front width, the <br />lot will be assumed to have a depth equal to one- <br />half the sum of the two sides and said depth will <br />be divided into the area of the lot to determine <br />the assessable frontage. All lots of more than <br />four sides will be geometrically converted to a <br />four sided lot of equal area, than the odd lot for- <br />mula as stated above will be used to determine the <br />assessable frontage. Where this is not practical, <br />the assessable frontage will be determined by assum- <br />ing the lot to have an assessable frontage equal to <br />those of the typical rectangular lots near it which <br />are co~parable in overall area and nature. <br />