5.65.280 Nonabutted business property.
A nonabutted business property with no street frontage is assessed following connection to WSSC service on the basis of the actual street frontage of an adjacent similar-size business property. A nonabutted business property with street frontage is assessed following connection to WSSC service, as if it were abutted.
Example of Business Property with No Street Frontage
The car wash is nonabutting and receives service from a right-of-way. Its assessment would be based upon the frontage of the hardware store which is similar in size. The car wash would be assessed for 160 feet.
Example of Nonabutting Business with Street Frontage
The water and sewer lines do not abut the Tire Shop property. Therefore, it would not be assessed until a connection to service is made. The Tire Shop would then be assessed for its actual street frontage of 100 feet. (Property assessments manual § 6.2, dated October 1998)