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the basis of street frontage, a corner lot does not have to be assessed for its entire frontage. However, no more than 75°!0 of the frontage of any side, or 15a feet (whichever is greater) may be exempted from assessment. The general method for using any of these bases would be to add the total number of units together (e.g. feet of frontage, acreage, dollars of land value, or number of lots), then divide the total cost to be assessed by the number of basis units, to give the cost per basis unit. Then, the basis unit cost would be multiplied by the number of basis units associated with each lot to give the amount of the assessment per lot. The following figure and tables illustrate a simple assessment example, followed by descriptions of the bases far the assessment calculation. This is a theoretical example for illustration purposes only, and should not be interpreted as representing with any specificity unincorporated Orange County. Parcel B ~ Example Street New Sewer Line Parcel A Figure 1. Iv1ap of Theoretical Utility Assessment Area Table 1. Sample Parcel Data Name Street Frontage Utility Frontage Area Tax Valuation Parcel A 1 as feet 1 as feet a.42 acres $25a,aa0 Parcel B 85 feet 85 feet 0.49 acres $135,aaa Table 2. Sample Parcel Assessment Values" Name Frontage Area Valuation Per Lot Parcel A $15,aaa $15,a00 $18,75a $15,aoa Parcel B $12,75a $15,978 $10,125 $15,aaa Based on a total assessed project cost of $3ao,aaa. Frontage assessment: The new sewer line installed along Example Street (Figure 1) is 1aaa feet long. Assuming that the new sewer line could serve lots on both sides of the street, the total frontage will be 2aaa feet. (In this example, since the sewer is installed