A small acreage property that is fully abutted by a WSSC water and/or sewer line is assessed for its total street frontage. The first 150 feet of abutment is assessed at the base rate, the next 150 feet of abutment is assessed at 75 percent of the base rate, and all abutment in excess of 300 feet is assessed at 50 percent of the base rate.

The parcel of land above has 450 feet of pipe abutment for both water and sewer. Its assessments would be as follows: 150 feet times base rate, plus 150 feet times 75 percent of base rate, plus 150 feet times 50 percent of base rate. (Property assessments manual § 5.1, dated October 1998)