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7. 8. 9. The 1972 memorandum from Orono's City Attorney to the City Council indicates that there is no need to reduce the assessed value of the lot as the buildability of the lot was not diminished with the placement of the lift station. This language is not clear as to whether the lot was considered buildable, or merely stating the fact the buildability had not been decreased any further. The 1971 Zoning Code in effect when the area had sewer installed are the same as the current zoning requirement (1967 Code Section 34.242) with the exception of hardcover and the 75' lakeshore setback. This indicates that while the lot was non-conforming at the time, further restrictions currently apply regarding shoreland protection. There is a discrepancy between the historical land value of the subject property and the two neighboring properties on Rest Point Road. While the property at 1385 is approximately twice as large, accounting for part of the value discrepancy, the property at 1405 is approximately 2/3 the size of the subject property, yet valued higher. The following table is the assessed value for each of these properties for various years from 1977, the first year land and property values were accounted for separately to 1997. Address 1997 1990 1985 1980 1977 1385 $90,000 $68,800 $62,000 $17,200 $9,438 1405 $68,500 $47,400 $43,00^$12,200 $7,623 1395 $20,000 $15,000 $15,000 $8,600 $5,600 As this table demonstrates, the lower land value of the subject property in comparison to the adjacent properties questions whether the property has been taxed as a buildable lot. 10. The City Attorney has indicated that denial of all variances to deem the lot buildable would not constitute a taking as the applicant would not be deprived of all use and enjoyment of the property. His findings are included as Attachment N. 11. An inventory of lot area ''ariances that took place in the 1980's revealed that in the LR-IB zoning district the smallest lot area variance approved for any lot was .39 acre. In the LR-IC zoning district, the smallest lot area variance approved for a vacant lot was .35 acre, twice the size of the subject property under consideration. Attachments 01 and 02 show these findings. ^2296 Robert Bredeson 13 9S Rest Point Road lariances I/20/9S Page 6