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A subdivision or small acreage property that includes a right-of-way that does not abut the property’s street frontage will not be assessed until the property connects to the main located in the right-of-way. If, however, concurrent with or following the construction of a main in the right-of-way, the right-of-way is formally recorded as a dedicated street dividing the property, the two resultant parcels would be assessed the year following the street dedication, at the rates and for the terms in effect the year following construction of the main.

Example of a Property with a Right-of-Way Not Abutting a Street

The right-of-way built on small acreage Parcel A is not parallel to Jay Street. Therefore, no assessment is levied until a connection is made. The small acreage parcel would then be assessed based upon the street frontage extending from the property line to the far end of the house.

Example of a Property with a Right-of-Way Not Abutting a Street (Has No Street Frontage)

Tract D has no street frontage and receives service through a right-of-way from Tract B. Tract D once connected would be assessed 245 feet, the assessment of Tract A, which is similar in size to Tract D. (Property assessments manual § 9.2, dated October 1998)