(a) Corner Parcel. A property which is located at the intersection of two streets or roads is considered a corner parcel. A multiple abutted corner parcel less than two acres is assessed only for its initially abutted street frontage or the shorter of two simultaneously abutted street frontages. A multiple abutted corner parcel of two or more acres is assessed for both abutted street frontages, except for the first 300 feet of the second abutted street frontage. If both street frontages are simultaneously abutted, the first 300 feet of the longest abutted street frontage is not assessed.

Parcels 180 and 181 were initially assessed 175 feet each for sewer line abutments on Gayle or Fran Streets. Subsequently, sewer line construction was completed on Walker Boulevard. Parcel 180, which is larger than two acres, would be additionally assessed for 100 feet of the Walker Blvd. abutment (400 less the 300). Parcel 181 would not be additionally assessed since it is less than two acres.

(b) Parallel Street Abutment. A parcel whose front and rear property lines each face a street has parallel street frontages. Such parcels are assessed for actual pipe abutment on both streets, if the distance between the two streets is over 300 feet. If 300 feet or less, the parcel is assessed for only one street frontage, the frontage initially abutted. If both street frontages are abutted in the same calendar year, the parcel is assessed on the basis of the street frontage that the house faces or is expected to face.

Parcels A, B and C have parallel abutments. The sewer line on Adams was the first constructed. All three parcels would be assessed for their abutments of the line initially constructed on Adam Street. Parcels A, B and C would not be assessed for their abutments of the sewer line subsequently constructed on Bay Street because the distance between the two streets is 300 feet or less. (Property assessments manual § 5.3, dated October 1998)