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202.09 202.09 (Rev. 5/97) <br />calculations for lots of similar size. Individual parcels by their very nature differ <br />considerably in shape and area. The following procedures will apply when calculating <br />adjusted front footage. The selection of the appropriate procedures will be deterniined by <br />the specific configuration of the parcel. All measurements will be scaled from a�ailable plat <br />and section maps and will be rounded down to the nearest one-half (1 /2) foot dimension <br />with any excess fraction deleted. <br />Categorical type descriptions are as follows: <br />Standard Lots <br />Rectangular Variation Lots <br />Triangular Lots <br />Cul-de-sac Lots <br />Curved Lots <br />Irregularly Shaped Lots <br />Comer Lots <br />Flag Lots <br />Double Frontage Lots <br />The ultimate objective of these procedures is to arrive at a fair and equitable distribution of <br />cost whereby consideration is given to lot size and parcels are comparably assessed. <br />(1) Standard Lots. In this instance, the adjusted front footage for rectangular lots <br />would be the actual front footage of the lot. The frontage measured sha11 be the lot width at <br />the front lot line. <br />(2) Rectan�,ular Variation Lots. For a lot which is appro�mately rectangular and <br />uniform in shape, the adjusted front footage is computed by a�eraging the front and back <br />sides of the lot. This method is used only where the divergence between front and rear lot <br />lines is twenty (20') feet or less. <br />