A residential subdivision property that is not abutted by a WSSC water and/or sewer line is generally not assessed until the calendar year following its connection to WSSC service. The assessment rate(s) and term will be those in effect at the time of connection. The property will also be assessed as if it were abutted. Consequently if it is regularly shaped, it will be assessed for its actual street frontage. If it is regularly shaped but has no street frontage, it will be assessed for the length of the shortest of its four sides; or if five-sided, the length of its second shortest side. If the nonabutted property is irregularly shaped, it will be assessed on the basis of the average street frontage of all neighboring, regularly shaped lots.

Lot 4 is regularly shaped, has no street frontage and is not abutted by the water and sewer lines. It receives service through a right-of-way (see Article IX of this chapter) from Lot 3. Therefore, Lot 4 would be assessed for 100 feet, the length of its shortest side.

Lot 3 is regularly shaped and nonabutting with street frontage. Therefore, once connected to the water and sewer service, Lot 3 would be assessed for its actual street frontage of 100 feet. (Property assessments manual § 3.3, dated October 1998)