A. For street improvement projects, when the special assessment are determined on a front- foot basis and a corner parcel abuts the improvement, the assessment against the parcel shall be determined by applying a full per-foot assessment rate along the abutting side. When the improvement is installed abutting both the long frontage side and the short frontage side of the corner parcel, the assessment shall be determined by multiplying the full per-foot assessment rate times the sum of the frontage of the short side, plus the frontage of the long side less a deduction equal to 50 times the full per foot assessment.
B. For storm sewers, sanitary sewers and water mains, if a corner property abuts the improvement, but it cannot be connected to the main, then the property should be exempt from paying assessment. If the property will benefit from the improvement, then they shall pay an assessment, even if the property has been or will be assessed for a similar improvement on the other frontage.