The costs thereof shall be assessed against the lots fronting or abutting upon the sidewalk so constructed, reconstructed or repaired as provided in this section or as may be hereinafter provided. In estimating such assessment, the entire cost of the improvement, including all related costs, fronting on the property to be assessed shall be divided by the number of feet fronting or abutting on the same, and the quotient shall be the sum to be assessed per front foot against each lot so fronting or abutting.
(Prior Code, § 5-4) (Ord. 2003-02, passed 12-15-2003)