(A) If the apportionment is made on a frontage basis, each lot or parcel of land or residence fronting on the improvement shall be charged with its proportionment share of the estimated cost of the work based on the total frontage of property fronting on the improvement. If the apportionment is made on a district basis, the Engineer shall make a diagram of the property to be benefited by the improvement, showing the relative location of each lot or parcel of land or residence to the improvement, and, after estimating the benefits to be received by each such lot of land or residence from the improvement, shall charge such lot or parcel of land or residence with the proportion of the estimated cost which the estimated benefits accruing to such lot or parcel of land or residence bears to the benefits accruing to the whole.
(B) Where proposed improvement fronts on leased property and the improvements thereon are owned by another, such charge shall be made against the improvements thereon; and in such event the petition hereinbefore referred to shall be signed by the improvement owners. (Ord. 214 N.S., 1-17-1955)
(C) Whenever the work to be done or the improvements to be made under this Chapter consists of paving a public highway other than an alley and/or installing gutters, curbs, and/or sidewalks, thirty percent (30%) of the cost of such work or improvements, as apportioned to each lot or parcel of land may be paid by the City; provided, however, that in the case of corner lots of land, the side of which fronts on the work to be done or the improvements to be made, the City shall pay fifty percent (50%) of the apportioned cost of the work or improvement. Such contribution may be made by the City entirely out of gasoline tax funds, except that in the case of sidewalks, funds other than gasoline tax funds shall be used. (Ord. 248, 4-7-1958)