Said assessment shall be at a uniform rate for each foot of frontage of land abutting on said street, highway or right-of-way, provided however that a minimum rate may be established for any lot having foot frontage of less than 50 feet which rate may be equal to that charged for a lot with foot frontage of 50 feet, provided that a higher rate per foot frontage may be assessed to a lot of land upon which a dwelling or other structure is located than an unimproved lot of land. And further provided that whenever any lot is located at the intersection of two streets, highways or rights-of-way in which water lines have been constructed at the expense of the town hereunder the assessment on such lot shall be made only for the water line on one street, highway or right-of-way, that being the street, highway or right of way having the greatest linear foot frontage. The Town Council shall from time to time establish the rate of assessment for each foot of frontage of abutting land based upon the actual costs of construction of the water line.
(Ord. passed 7-21-03)