=Zone Method of Assessing.=--The area to be assessed on each side of the improved road is divided into zones usually four in number, but a larger or smaller number of zones may be adopted. The rate for each zone is then arbitrarily determined. For a typical case, the first of four zones would receive an assessment of 50 per cent of the amount to be borne by the area; the second zone 25 per cent, the third 15 per cent and the fourth 10 per cent. Other percentages sometimes adopted are 45, 25, 20 and 10 and 60, 20, 15 and 5. The set of percentages first mentioned seems to insure the most equitable distribution for an area all of which is substantially equally productive. When a road, for the improvement of which an assessment is being made, lies on two or more sides of a parcel of land all of which is within the assessment area, the rate is arbitrarily reduced to relieve that parcel of land somewhat, or the assessment is first spread as above outlined and afterward equalized as judgment dictates. In applying the zone method some difficulty is encountered in determining an equitable distribution on those parcels of land lying partly in one zone and partly in another, but the rate may be arrived at with reasonable accuracy by pro-rating in accordance with the exact conditions. In. Fig. 1, let it be assumed that the assessment area is to be two miles wide, one mile on each side of the road and the various ownerships to be indicated by the parcels of land numbered 1 to 8, as shown. Each zone for the assessment of the 3-1/4 mile section is 1/4 mile wide and the rates for the several zones are 50, 25, 15 and 10 per cent respectively. Let it be assumed that the portion of the cost of the 3-1/4 miles of road to be assessed on the area shown is $20,000. The assessment would then be as follows: ------+-------+----------------------+------------+------------- | | Rate x frontage on | Amount of | Parcel| Rate | improved road = | Assessment | Assessment | | assessment units | per unit[1]| 1 | 2 | 3 | 4 | 5 ------+-------+----------------------+------------+------------- 1 | a 50 | 50 x 2640 = 132,000 | $0.016655 | $1558.46 | b 75 | 75 x 1320 = 99,000 | | 1153.90 2 | 40 | 40 x 2640 = 105,600 | | 1230.77 3 | 10 | 10 x 2640 = 26,400 | | 307.69 4 | 25 | 25 x 1320 = 33,000 | | 384.66 5 | [2]85 | 85 x 5280 = 448,800 | | 5230.88 6 | 15 | 15 x 5280 = 79,200 | | 923.08 7 | [2]65 | 65 x 7920 = 514,800 | | 6000.00 8 | 35 | 35 x 7920 = 277,200 | | 3230.77 | | ------------------- | | ----------- | | 1,716,000 | | $20000.00 ------+-------+----------------------+------------+-------------