A partially abutted, small acreage property is assessed for its actual street frontage. However, if its street frontage exceeds 150 feet, the property is assessed for its abutted street frontage or 150 feet, whichever is greater.

Tract B is partially abutted. Its street frontage is 200 feet, 100 feet of which is abutted. Because its street frontage exceeds 150 feet and its pipe abutment is less than 150 feet, the tract is assessed for 150 feet.

Tract C has 550 feet of street frontage, 325 feet of which is abutted. Because its street frontage and pipe abutment both exceed 150 feet, the tract is assessed for 325 feet, the length of its pipe abutment, the first 150 feet at the base rate, the next 150 feet at 75 percent of the base rate, and the final 25 feet at 50 percent of the base rate.

If the WSSC later extends the water or sewer line, thereby increasing the abutment of a partially abutted property that is over two acres, an additional assessment would be levied, taking into consideration the initial assessment. If for example the water and/or sewer lines were extended the remaining 225 feet of Tract C’s street frontage, the first 150 feet would be assessed at 75 percent of the base rate and the remaining 75 feet at 50 percent of the base rate. (Property assessments manual § 5.2, dated October 1998)