5.65.270 Abutted (full, partial or multiple) business property.
Properties used for a single business or industrial endeavor are assessed for all street frontages that partially or fully abut a WSSC main.
Example of Fully Abutted Business Property
Joe’s Pizza is fully abutted on Eatery Lane for 300 feet of frontage. The assessment would be as follows: 300 feet times 1.33 of base rate.
Example of a Partially Abutted Business Property
Tri-Cleaners, Betty’s Salon and United Savings all abut water and sewer lines on Sixth Street. Although United Savings is only partially abutted, it would be assessed its full street frontage of 400 feet.
Example of Multiple Abutted Business Properties
The businesses above are abutted on three different streets. Business properties are assessed on all abutted street fronts. Therefore, Storage Plus would be assessed a total of 560 (180 plus 200 plus 180) feet, and Sam’s Auto assessed 800 (300 plus 200 plus 300) feet. (Property assessments manual § 6.1, dated October 1998)