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ajacent to the new subdivision, is being assessed to these four lots - Lots 6, 7, 8 and 18 - while the south half of the street, being adjacent to the older existing development, is not being levied any assessment. The improvement, as I said, went across these four lots. Sanitary sewer was built in front of Lot 7 and 8, with the ser- vices leading to those lots, and an existing watermain was already in the roadway, and new water services were brought to those lots. Perhaps this is as good a time as any during the eveninq to very briefly explain how the City handles - I'll call it corner lots and odd shaped lots. For instance, in a corner lot - here's Lot 18 - as you can see, one side is adjacent to Merrill Street, the second side is adjacent to County Road C-2. The system the City uses is that whatever the smaller dimension is of a nor- mally shaped lot is considered as the front. It doesn't matter where a house might face, it doesn't matter what the address may be, it doesn't make any difference where the garage is. The smaller dimension is considered to be the front, the Ipnger dimension is considered to be the side. In the case of this particular lot, it was assessed for the side lot portion of Merrill two years ago. Although it says 105 feet, the typical system is to only assess 1/10 for a paving project on side lot assessments. That's only for side lots. So to use this as an example, if that were assessed 105 feet of side lot, it would only be assessed for 10.5 feet, not 105. Some corner lots, you're a winner, others you're a loser. It depends on which street is being improved when and which is the short side. Likewise, we have what is called an odd lot formula. What that means is some lots are sort of pie shaped or they're irregular or they're five sided or something. Anytime the front dimension is different by 25% or more in the rear, such as this case - 25% of 100 would be 125, in this case there's 129 -'we. attempt to get a typical rectangular lot that results from it. The reason for that is because otherwise we might have a lot that is essentially a point at the street and very wide in the back - they would be assessed one foot. Adversely, if you happen to have a lot that is very wide at the front and comes to a point in the back, that's not very fair either because you would be paying a large assessment without having the size of a lot to get proper benefit from that much frontage. If you can keep that in mind as we go through the hearings as to what this may mean to each of your lots, hopefully that can relieve some of your concerns, or at least answer some of the questions. We use the same formula on all the odd lots - we take the area, divide it by the average depth, and that gets us a frontage. Mr. Strong, what was the frontage on this one, as an example? MR. DOUG STRONG: 106.1. MR. HONCHELL: So the average depth, or the average frontage on this one turned out to be 106 feet, as an example. Something between these two. That is all the presentation I would like 2