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CITY OF LAUDERDALE <br />ASSESSMENT POLICY MANUAL <br />When improvements are made to only one side of a corner lot where the <br />long side of the lot is affected, 25 percent (25%) of the adjusted front <br />footage of the long side will be assessed for improvement. <br />A series of lots (two or more) under common ownership shall be <br />considered as one parcel or lot for determining which is the short or long <br />side of a property. <br />Double Frontage Lots. If a parcel comprises frontage on two streets and <br />is eligible for subdivision, then an adjusted front footage assessment will <br />be charged along each street. For double frontage lots lacking the <br />necessary depth for subdivision, the property will be assessed on the <br />basis of the average of the two frontages. <br />If the double frontage lot is a corner lot, the entire short side shall be <br />treated as one side to be assessed at 25%. <br />7 <br />