§ 33.35 SPECIAL RULES.
   (A)   Corner lots. In any assessment made on the basis of frontage, except for water or sanitary sewer, corner lots shall be assessed for footage along the front of the lot, plus 20% of the side street footage. In the case of an assessment for a lateral water or sewer main, Class C, corner lots shall be assessed for the footage along the front side of the lot and shall not be assessed for the footage along the side street abutting the lot unless the lot is large enough to accommodate another building which would be benefitted by construction of the second main. The side yard of a corner lot shall be the street side not contained in the property address assigned by the city and used for city utility record purposes. For a bare lot without an address, the side yard shall be the longest footage until the lot is improved and an address assigned by the city.
   (B)   Intersections. The cost of water and sewer improvements in street intersections shall be included as part of the total assessable cost. In the case of any kind of street improvement or sidewalk improvement, intersection costs shall be paid by the city.
   (C)   Adjusted frontage. When the amount of an assessment is determined by frontage, an equivalent front footage shall be determined according to the following rules when an irregular lot requires such an adjustment to maintain fairness in the assessment.
      (1)   Front footage shall be measured at setback on cul-de-sacs and sharply curved streets and irregularly shaped lots.
      (2)   Equivalent front footage shall be determined by dividing the square footage of the lot by the general lot depth of the subdivision for pie-shaped lots and irregular shaped lots where other rules do not apply.
   (D)   Federal, state and county aid use. If the city receives financial assistance from the Federal Government, the state or the county to defray a portion of the cost of a street improvement project, the aid shall be used first to reduce the share of the project cost which would be met from general city funds according to the assessment formula contained in this subchapter. If the aid is more than the amount of the improvement cost to be borne by the city, the remainder of the aid so received shall be used to reduce each individual assessment proportionately.
   (E)   Sidewalks. For all sidewalk improvements in areas other than those specifically designated as or included in special sidewalk improvement districts, the assessment shall be made on the basis of 50% of the frontage. In the case of corner lots, assessment shall be made for 50% of the footage along the front of the lot, plus 25% of the side street footage.
   (F)   Alleys. In any assessment made on the basis of frontage for alley right-of-way improvement in the Central Business District as the same is appropriately zoned under the provisions of Ch. 154 of this code of ordinances, improved lots located at the intersection of connecting street rights-of-way shall be assessed at the rate of 20% of the abutting alley footage if:
      (1)   No direct or indirect access is available from the building improvements to the alley right-of-way for purposes of pedestrian or vehicular ingress or egress or the delivery or pick up of goods or services; or
      (2)   The Council finds that the alley is not currently used in any way to benefit the adjoining improved property.
   (G)   Street overlays. For all street resurfacing by a bituminous overlay over an existing permanently surfaced street, the assessment shall be calculated on the basis of 20% of the total project cost for both footages along the front of the lot and side street. The city shall pay the remaining 80% of total project costs. This provision does not apply to public property, which shall be assessed 100% of the costs attributable to the overlay of the abutting street.
   (H)   Street reconstructs. For all street improvements requiring reconstruction of an existing permanently surfaced street, the assessment shall be calculated on the basis of frontage at the rate of 20% of the total project costs with frontage footage adjusted as required in division (A) above for corner lots. The city shall pay the remaining 80% of the total project costs. This provision does not apply to public property, which shall be assessed 100% of the costs attributable to the reconstruction of the abutting street.
(Prior Code, § 2.73) (Ord. 30, Third Series, effective 2-8-1987; Ord. 34, Third Series, effective 7-25-1987; Ord. 58, Third Series, effective 7-7-1988; Ord. 72, Third Series, effective 7-20-1989; Ord. 179, New Series, effective 1-19-1979; Ord. 77, Third Series, effective 10-30-1989; Ord. 3, Fourth Series, effective 10-25-2018)