In estimating land values, some unit of value must be used. In country districts this may be the acre, and land is often quoted as so much per acre. Land in most communities is divided into lots of standard size. These are said to be typical lots. The typical or standard size lot in most cities is twenty-five feet in width front and rear, by one hundred feet in depth, the side lines being at right angles to the street, or parallel with the cross street. In some, the typical lot is twenty feet wide by one hundred feet deep. In others it is fifty feet wide by one hundred feet deep. The first step in valuing a plot is to determine the value of a typical lot in the immediate vicinity and compare it with the plot under consideration, making allowance for any special features affecting it.