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tion using Mr. Morrison's example of parcel "B" with 100 lots of dimensions <br />110' by 10', the lateral assessment would total $231,000, This is approxi- <br />mately $30,000 less than the lateral assessment for parcel "A" which wauld <br />total $261,360. <br />If parcel "A" was in the form of a panhandle with approximately 200 feet <br />abutting the sewer, the lateral assessment wauld be $9,600. However to fur- <br />ther develop the lot with sewers would cost approximately $276,640. This <br />figure is based on approximately 4,256 feet additional sewer at a cost of $65 <br />per lineal foot. The total cost in this example would be $55,240 more for <br />parcel "A" than far the developed parcel "B". <br />If parcel "A" was square shaped, with approximately 933 feet abutting the <br />1990 sewer, the lateral assessment would be $44,184. To further develap the <br />parcel into 100 lots an additianal 2650 to 2880 feet of sewer would be needed <br />see the attachment with drawings #1 and #2}. At $65 per lineal foot this <br />totals between $172,250 and $181,200. The combined 1990 lateral assessment <br />and development costs range from $217,034 to $231,984 which is approximately <br />$14,000 less to $1,000 more than parcel "B" for sewer costs. <br />In summary, the configuration of the parcel effects the proposed assessment <br />but the final costs of providing sewers to parcels of the same size at the <br />same time are approximately equal. Whether the aggregate value of the small- <br />er 1 ots would be higher than the value of the 1 arger 1 of i s not a subject <br />that the Engineering staff has expertise and therefor we will have na re- <br />sponse on that portion of Mr. Morrison's testimony. <br />