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Q� <br />b. A 11 corner and multiple frontage parcels in non- <br />tax-exempt R-1 and R-2 status shall be considered <br />as having 10%of the second side as being assessable <br />footage, unless such parcels could be s p 1 i t or sub- <br />divided. <br />For all other corner and multiple frontage parcels, <br />the side or second frontage shall be considered as <br />having 10%of the second side as being assessable <br />for the first 150 feet per side, and any additional <br />assessable footage w i 11 be assessed a full 100%basis <br />as set forth elsewhere in this resolution. <br />c. A 1 1 odd and irregularly- shaped lots, which have rear <br />widths that vary by more than 25%i n comparison w i t h <br />the front width, the lot will be assumed to have a <br />depth equal to one-half the sum of the two sides, and <br />said depth will be divided into the area of the lot to <br />determine the assessable frontage. A 11 lots of more <br />than four sides w i 11 be geometrically converted to a <br />four-sided lot of equal area, then the odd-lot formula <br />as stated above w i 11 be used to determine the assessable <br />frontage. Wliere this is not practical, the assessable <br />frontage w i 11 be determined by assuming the lot to have <br />an assessable frontage equal to those of the typical <br />rectangular lots near it which are comparable in overall <br />area and nature. <br />The motion for the adoption <br />duly seconded by Member D�nos <br />the following voted i n favor of <br />and, the following voted against <br />None. <br />of the foregoing resolution was <br />, and upon a vote being taken, <br />the resolution: All present. <br />the same: <br />WHEREUPON, said resolution was declared duly passed and adopted. <br />STATE OF MINNESOTA) <br />�$S <br />COUNTY OF RAMSEY ) <br />I, the undersigned, being the duly qualified and acting Manager <br />of the City of Roseville, Minnesota, do hereby certify that I have <br />carefully compared the attached and foregoing extract of minutes of <br />a regular meeting of the City Council of the City of Roseville, held <br />on the 9th day of May, 1983, w i t h the original on fi 1 e i n rr� office, <br />and the same is a full, true, and complete transcript therefrom insofar <br />as the same relates to the resolutions authorizing amendments to the <br />Special Assessment Policies as contained i n Resolution No. 5197, <br />