The City Engineer shall calculate all assessments against corner lots in residential districts in accordance with the following plan:
(a) In residential districts under the Zoning Code where the size of the lot is such that the Zoning Code prohibits the erection of more than one dwelling, the assessment for paving or repaving a roadway shall be calculated for forty percent of the foot frontage of the long or side dimension of the lot and the remaining sixty percent shall be added to the City's share of the cost of the improvement.
(b) Where the lot in a residential section under the Zoning Code has sufficient area for the erection of two or more dwellings under the Zoning Code, the assessment for paving or repaving a roadway shall be calculated for sixty percent of the foot frontage of the long or side dimension of the lot and the remaining forty percent shall be added to the City's share of the cost of the improvement.
(1964 Code §213.07)