A small acreage property which is not abutted by a WSSC water and/or sewer line is assessed only if the property connects to WSSC, beginning the calendar year following connection. The rate(s) and terms used to assess the property will be those in effect at the time of connection. How such a property is assessed relates to whether it has any street frontage. If it has, the property is assessed for its actual street frontage. However, if its street frontage exceeds 150 feet, the property is assessed for the portion of its street frontage extending from its property line to the far end of the property’s residence, or for 150 feet, whichever is greater. If the property has no street frontage, it is assessed on the basis of the assessed street frontage of an approximately similar-sized small acreage property.

The above parcel is not abutted but has street frontage. Since its actual street frontage exceeds 150 feet, it is assessed for 250 feet, the street frontage extending from the property line to the far end of the property’s residence.

Tract D is not abutted, has no street frontage and receives service through a right-of-way from Tract B. (See Article IX of this chapter.) Tract D, because its size is approximately similar to Tract A, in the above example, is also assessed for 250 feet. (Property assessments manual § 5.4, dated October 1998)