+----+-----+-----------------+---------------+---------------+ |ZONE| WT. | ZONES | LOT 5 | LOT 6 | | | +------+----------+-----+---------+-----+---------+ | | | AREA | WTD. AREA| AREA|WTD. AREA| AREA|WTD. AREA| +----+-----+------+----------+-----+---------+-----+---------+ | 1 |39¹⁄₃|22,800| 760,000 | 3000| 100,000 | 6000| 200,000 | | 2 |25 |20,400| 510,000 | 3000| 75,000 | 6000| 150,000 | | 3 |16²⁄₃|18,000| 300,000 | 3000| 50,000 | 3000| 50,000 | | 4 |15 |15,600| 234,000 | 3000| 45,000 | | | | 5 |10 |13,200| 132,000 | 3000| 30,000 | | | +----+-----+------+----------+-----+---------+-----+---------+ |Total |90,000|1,936,000 |15000| 300,000 |15000| 400,000 | +----------+------+----------+-----+---------+-----+---------+ |Front Feet 1^{st} Method 600| | 92.97 | | 123.97 | +----------------------------+-----+---------+-----+---------+ | „ „ 2^{nd} „ 484| | 75.00 | | 100.00 | +----------------------------+-----+---------+-----+---------+ +----+-----+-----------------+---------------+ |ZONE| WT. | ZONES | LOT 7 | | | +------+----------+-----+---------+ | | | AREA | WTD. AREA| AREA|WTD. AREA| +----+-----+------+----------+-----+---------+ | 1 |39¹⁄₃|22,800| 760,000 | | | | 2 |25 |20,400| 510,000 | | | | 3 |16²⁄₃|18,000| 300,000 | 3000| 50,000 | | 4 |15 |15,600| 234,000 | 6000| 90,000 | | 5 |10 |13,200| 132,000 | 6000| 60,000 | +----+-----+------+----------+-----+---------+ |Total |90,000|1,936,000 |15000| 200,000 | +----------+------+----------+-----+---------+ |Front Feet 1^{st} Method 600| | 61.99 | +----------------------------+-----+---------+ | „ „ 2^{nd} „ 484| | 50.00 | +----------------------------+-----+---------+ First Method Front-Feet = 600 Weighted Area per front Foot 1,936,000 = --------- = 3226²⁄₃ 600 Lot frontage = Weighted area of Lot ÷ 3226²⁄₃ Second Method 1,936,000 Front Feet = --------- 4000 = 484 Frontage of each lot = weighted area of lot ÷ 4000] It should be remembered that the assessment of cost must be in proportion to the benefits to be derived from the improvement. The assessors will therefore have to use sound judgment and modify the mathematical results if deemed wise. As a rule it is best never to deviate, though, unless there are extraordinary good reasons.