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CITY OF PEQUOT LAKES, MINNESOTA <br /> ASSESSMENT PROCEDURES & POLICY <br /> Adopted: February 7, 2006 <br /> Amended: November 5, 2019 <br /> 3. For irregular shaped lots where other rules do not apply, equivalent front footage shall <br /> be calculated by dividing the square footage of the lot by the general lot depth of the <br /> subdivision or adjacent parcels, dividing the square footage of the lot by the average <br /> square footage of lots in the area, or as determined by the City Assessment <br /> Committee. <br /> ' �� �' j' �� ���' i r" , � � f .� � ;: <br /> ��� ,�� �. a �� PR�,JECT AREA .' :� � ''; , f} ..:''f:' <br /> f f% ,� ��---' * � '� � � � � �` <br /> rf <br /> �IZt +"_�i I •i� ��i� _ , F�R L075 IMl TH15 A�.EA: <br /> - N�}ft�:�� WipTN = 10Q FT <br /> ?f; �:t�.,., ::- ;,•-, Uf)C "� N4RMAL aEPTH - �59 FT <br /> ROUF�D DFF dO�3 A5SE5SME'S I `- AV'ERIkCE �IZE -�5.0�� �F <br /> UR, 3 fl� • '°30 FT 'f�U'EfiA,CiE" � <br /> 344 FF1QN� �EET <br /> 4. For shared roads with adjacent governmental entities, front footage will be calculated <br /> using guidance from the Public Works Services Joint Powers Agreement with that <br /> particular governmental entity. <br /> EXPECTED SERVICE LIFE OF IMPROVEMENTS: <br /> Roadways, drainage systems, sanitary sewer/wastewater, and water system <br /> improvements shall have expected service lives corresponding to the service lives in the <br /> City's Capital Assets Policy. <br /> Reconstruction of assessed improvements that have reached or exceed the expected <br /> service life shall be eligible for new assessments. <br /> Assessments for improvements which need reconstruction prior to reaching their <br /> expected service life shall include a credit-i.e. not be fully assessed. The credit will be <br /> determined by comparing the actual service life to the expected service life. <br /> Page 6 of 7 <br />