Rule for Assessment.
—To get the assessment for any particular lot divide the total cost of the improvement by the total number of front-feet in the district and multiply the quotient by the number of front-feet in the lot.
| ZONE | WT. | ZONES | LOT 1 | LOT 2 | LOT 3 | LOT 4 | LOT 5 | LOT 6 | LOT 7 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | AREA | WTD. AREA | |||
| 1 | 39 | 1⁄3 | 22,800 | 760,000 | 4800 | 160,000 | 3600 | 120,000 | 2400 | 80,000 | 3000 | 100,000 | 3000 | 100,000 | 6000 | 200,000 | ||
| 2 | 25 | 20,400 | 510,000 | 2400 | 60,000 | 3600 | 90,000 | 2400 | 60,000 | 3000 | 75,000 | 3000 | 75,000 | 6000 | 150,000 | |||
| 3 | 16 | 2⁄3 | 18,000 | 300,000 | 300 | 5,000 | 3300 | 55,000 | 2400 | 40,000 | 3000 | 50,000 | 3000 | 50,000 | 3000 | 50,000 | 3000 | 50,000 |
| 4 | 15 | 15,600 | 234,000 | 1200 | 18,000 | 2400 | 36,000 | 3000 | 45,000 | 3000 | 45,000 | 6000 | 90,000 | |||||
| 5 | 10 | 13,200 | 132,000 | 1200 | 12,000 | 3000 | 30,000 | 3000 | 30,000 | 6000 | 60,000 | |||||||
| Total | 90,000 | 1,936,000 | 7500 | 225,000 | 11700 | 283,000 | 10800 | 228,000 | 15000 | 300,000 | 15000 | 300,000 | 15000 | 400,000 | 15000 | 200,000 | ||
| Front Feet 1st Method600 | 69.73 | 87.71 | 70.66 | 92.97 | 92.97 | 123.97 | 61.99 | |||||||||||
| Front Feet 2nd Method484 | 56.25 | 70.75 | 57.00 | 75.00 | 75.00 | 100.00 | 50.00 | |||||||||||
First Method
Front-Feet = 600
Weighted Area per front Foot = 1,936,000600 = 32262⁄3
Lot frontage = Weighted area of Lot ÷ 32262⁄3
Second Method
Front Feet = 1,936,0004000 = 484
Frontage of each lot = weighted area of lot ÷ 4000
It should be remembered that the assessment of cost must be in proportion to the benefits to be derived from the improvement. The assessors will therefore have to use sound judgment and modify the mathematical results if deemed wise. As a rule it is best never to deviate, though, unless there are extraordinary good reasons.