Every method for special assessments has its inequities, whether by valuation, frontage or lot. Choosing to assess the gasline by lot is a common, reasonable approach. Having decided to assess by lot, the city should not concern itself with what exists or does not exist on each lot.
Vacant lots and lots with single family residences, businesses, duplexes, apartment buildings or condos should all be subject to the same assessment.
The best argument for assessing by lot is that it is straightforward and simple. That condos are assessed a portion of the underlying property for property taxes should not affect this gasline assessment. If one looks at the borough maps for Homer, lots with condos on them do not reflect division for each condo. Looking at the maps, no one would know which lots contain condos such as the Beluga Professional Center or four apartment buildings like Conifer Woods just up the street.
It is unfortunate that the city did not originally calculate the assessment based on the actual number of lots with a blind eye to development, but it should recognize this mistake and move ahead with a true per-lot assessment.