The assessment of front foot benefit charges normally begins the calendar year following the completion of or actual connection to the newly constructed water and/or sewer lines. The assessment year begins January 1st and ends December 31st. Prior to construction, the owners of properties that would be abutted by the proposed water and/or sewer lines are notified by the WSSC Water and Sewer Reports Section of estimated front foot benefit charges. Once construction is completed, those property owners directly benefiting from the newly constructed water and/or sewer mains receive in writing a notice of benefit assessment (see Appendix B). The notice is accompanied by a letter (see Appendix A) which includes the property’s classification, footage, rate(s), and amount of the proposed FFBC assessment. (Property assessments manual § 1.1, dated October 1998)