(a) Corner Lot. A lot which has two street frontages and is located at the intersection of two streets or roads is considered a corner lot. A corner subdivision lot is assessed on the shorter of its two street frontages including the corner tangent. The shorter side is assessed whether or not it is actually abutted.

Although Lot 5 is a corner lot and abuts water and sewer lines on A Street, its assessment would be for street frontage on Fourth Avenue, the shorter side. The assessment would be 128 feet (103 + 25-foot tangent) for both water and sewer.

(b) Parallel Street Frontages. A lot whose front and rear property lines each face a street has parallel street frontages. Such a lot is assessed on the basis of only one of its street frontages. The street frontage used to assess the lot is the frontage that is first abutted. If both street frontages are abutted in the same calendar year, the property is assessed on the basis of the street frontage that the house faces or is expected to face.

Lot 3 is abutted on both A and B Streets. Since both water and sewer lines were completed the same year, Lot 3 would be assessed for 100 feet of water and sewer on B Street, which is where the house faces. (Property assessments manual § 3.2, dated October 1998)