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<br />7. Watermains shall be assessed on a front footage basis with all <br />types of land use and zoning being identically assessed. <br /> <br />A) Presently utilized property shall be assessed at $8.50 per <br />front foot. <br /> <br />S) New development property or property which has altered its <br />land use within the past 3 years may be assessed at 100% of <br />the city's expense for the improvement. <br /> <br />C) All side lot and double frontage parcels shall be determined <br />to have 25 accessable feet for the first 200 feet of said <br />side or second frontage of the parcel and shall conform to <br />Paragraphs A) and B) above. <br /> <br />D) Water services shall be assessed on a per service basis at <br />100% of the City's expense for such services. <br /> <br />E) For odd or irregular lots which have rear widths that vary <br />by more than 25% in comparison with the front width, the <br />lot will be assumed to have a depth equal to one-half the <br />sum of the two sides and said depth will be divided into <br />will be divided into the area of the lot to determine the <br />assessable frontage. Where this is not practical, the <br />assessable frontage will be determined by assuming the typi- <br />cal rectangular lots near it which are comparable in overall <br />area and nature. <br /> <br />-4- <br />