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Article VII. Multi-Business
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A property with two or more businesses located thereon (for example, a shopping center or office building) is classified multi-unit business. Properties within this classification are assessed at the business rate (1.33 times the base rate) for all assessable front footage. They are also assessed for all street frontages that are partially or fully abutted, except for commercial developments (WSSC 5.65.300).

Waterville Shopping Center abuts water and sewer lines on Plaza Court and Mall Drive. Centre Lane is located in the rear (not shown) and is not abutted by the lines. Therefore, the shopping center would only be assessed for its actual frontages on Plaza Court and Mall Drive. If water and/or sewer lines are later constructed on Centre Lane, any new abutments would then be assessed. (Property assessments manual § 7.0, dated October 1998)