234.04  CORNER LOT ASSESSMENTS.
   (a)   Definitions. As used in this section:
      (1)   "Corner lot" means any lot or unit of land bounding and abutting upon two or more intersecting streets, alleys or other public ways.
      (2)   "Front side of a lot or land" means the side of any lot or land upon which the principal entrance to the dwelling house or other principal building situated upon such lot or land is located. In the event that no buildings are situated upon such lot or land, then the front side shall be the same side as the front side of the nearest lot or land upon which is situated a dwelling house or principal building, as measured from the line of the lot of such corner lot.
   (b)   Assessment Computation.
      (1)   For purposes of assessing the cost and expense of assessable improvements of the street upon which the front side of any corner lot abuts, the entire footage of such front side of a corner lot shall be used in computing such assessment by application of the assessing rate per foot.
      (2)   For purposes of assessing the cost and expense of improvements of the street upon which the side of such corner lot, other than the front side, abuts, one-half of the actual frontage of such side shall be used in computing such assessment by application of the assessing rate per foot, except that the entire actual footage of such side in excess of 150 feet shall be used in computing the assessment, and the entire actual footage of such side shall be used in computing the assessment against such corner lot in the event that such corner lot is used for business or commercial purposes.
   (c)   Assessments Not to Exceed Benefits. Notwithstanding other provisions of this section to the contrary, no assessments shall be levied on any lots or lands for the cost and expense of street improvements in excess of the actual benefits conferred upon such lots and lands by such improvements.
(Ord. 92-1973.  Passed 12-18-73.)