A more thorough explanation:

Definition: The foot-frontage rule is a method of assessing property taxes that is commonly used to pay for improvements such as sidewalks and sewers. This rule only considers the actual frontage of a lot on the line of improvement and ignores the depth of the lot, the number and character of other improvements, or their value.

Example: Let's say that a city wants to install a new sidewalk on a street. To pay for this improvement, the city decides to use the foot-frontage rule to assess property taxes. If a property has a frontage of 50 feet on the street where the sidewalk will be installed, the property owner will be taxed based on that 50-foot frontage, regardless of the size of the lot or the value of any other improvements on the property.

Another example could be a city that wants to install a new sewer system. The city could use the foot-frontage rule to assess property taxes for this improvement. If a property has a frontage of 100 feet on the street where the sewer system will be installed, the property owner will be taxed based on that 100-foot frontage, regardless of the size of the lot or the value of any other improvements on the property.

These examples illustrate how the foot-frontage rule is used to assess property taxes based solely on the frontage of a property on a particular line of improvement. This method is often used to ensure that property owners who benefit from a particular improvement, such as a new sidewalk or sewer system, pay their fair share of the cost.