An industrial or business property is an improved property used or planned for use, by a single commercial endeavor, such as a gas station, restaurant or bank. Single business properties that are at least partially abutted by new WSSC water and/or sewer lines are assessed the year after construction of the line(s) is completed. Nonabutting single business properties are assessed when a connection to service is made, at the rate(s) and term(s) in effect when the connection is made. All single business or industrial properties are assessed at 1.33 times the base rate (known as the business rate) for all assessable front footage. (Property assessments manual § 6.0, dated October 1998)