Foot-Frontage Rule Law and Legal Definition
Foot frontage rule is a principle is a method of property-tax assessment that considers only the lot's actual frontage on the line of improvement and ignores the depth of the lot and the number and character of other improvements or their value. This is used to pay for improvements such as sidewalks and sewers.
The following is an example of a caselaw on the rule:
The foot frontage rule is the imposition of a tax upon special lands without any reference to benefits conferred upon such lands. As a mode of assessment it is purely arbitrary. [In re Klock, 30 A.D. 24 (N.Y. App. Div. 1898)]
