(A) For the purpose of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CORNER LOTS. All lots or units of land bounding and abutting upon 2 or more intersecting streets, alleys, or other public thoroughfares.
THE FRONT SIDE. The side of any lot or land upon which the principal entrance of the dwelling house or other principal building situated on the lot or land is located. In the event that no buildings are situated upon the lot or land, then THE FRONT SIDE means 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 lot of the corner lot.
(B) For purposes of assessing the cost and expense of assessable improvements of the street upon which the front side of any corner lots abut, the entire frontage of the front side of the corner lot shall be used in computing the assessment by application of the assessing rate per foot.
(C) For purposes of assessing the cost and expense of improvements of the street upon which the side of the corner lot, other than the front side, abuts, one-half of the actual frontage of the side shall be used in computing the assessment by application of the assessing rate per foot, except that the entire actual footage of the side in excess of 150 feet shall be used in computing the assessment and the entire actual footage of the side shall be used in computing the assessment against the corner lot in the event that the corner lot shall be used for business or commercial purposes.
(D) 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 the lots and lands by improvement, the provisions of this chapter notwithstanding.
(1981 Code, § 97.07) (Ord. 3474, passed 12-13-1954) Penalty, see § 97.99