(A) Corner lots.
(1) In any assessment made on the basis of frontage, except one for water or sanitary sewer, corner lots shall be assessed for footage along the front of the lot plus side footage.
(2) 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 be assessed for the footage along the front side of the street abutting the lot.
(B) Intersection.
(1) The cost of water and sewer improvements in street intersections shall be included as part of the total assessable cost.
(2) In the case of any kind of street 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 a like 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;
(3) Where frontage curves so greatly as to give a general appearance of a corner, the lot shall be considered a corner lot and equivalent front footage, as well as side footage where required, determined on the basis of an irregularly shaped lot; and
(4) Where a lot consists of a combination of rectangular and pie-shaped or irregular portions, the equivalent front footage shall be determined as the sum of the straight front footage plus the remainder in accordance with applicable rules.
(1986 Code, § 303.06)