903.05 ASSESSMENT OF CORNER LOTS FOR SIDEWALK IMPROVEMENTS; REBATE.
   (a)    Corner Lots. For the purpose of this section, all lots or parcels of land bounding and abutting upon two or more intersecting sidewalks, alleys or public thoroughfares, shall be known as corner lots.
   (b)    Front Side of Lot. The side of any lot or parcel of land which has the least amount of frontage shall be known as the front side of the lot or parcel of land. In the event that both sides of a corner lot have the same amount of frontage on the intersecting sidewalks, alleys or public thoroughfares, then the front side of the corner lot shall be the same side as the front side of the nearest lot or parcel of land upon which a dwelling or principal building has been constructed.
   (c)    Assessment by Frontage. For the purposes of assessing the cost and expense of assessable improvements of the sidewalk upon which the front side of any corner lot abuts, the entire footage of the front side of the corner lot shall be used in computing such assessment by application of the assessing rate per foot.
   (d)    Assessment for Side of Corner Lot. For the purpose of assessing the cost and expense of improvements of the sidewalk upon which the side of such corner lot, other than the front side, abuts, two-thirds of the frontage of the front side of such lot shall be deducted from the frontage of the side of such lot where the improvement is to be made. The balance of the frontage of such lot shall be used in computing such assessment by the application of the assessing rate per foot.
   (e)    Costs and Expenses. All costs and expenses for the improvement along the side of the corner lot as provided herein, shall be assumed by the City. The aforementioned cost to be assumed by the City shall be known as the City's share and there shall be established in the Capital Improvement Fund an account from which the City's share shall be made.
   (f)    Rebate to Property Owner. In the event the improvement is put in by the property owner, and not by assessment, the applicable provisions of the assessment for the side or corner lot shall apply and the cost, which is then needed herein as the City's share, shall be made by way of rebate to the property owner upon presentation of the itemized statements for the cost of construction, an affidavit of the contractor accompanying the same stating that this was the true and actual cost to the property owner. The payment of the rebate shall be made from the account of the Capital Improvement Fund established for that purpose and shall be made on the approval of the application of the property owner by the Director of Public Service and Safety.
(Ord. 7514/72. Passed 10-2-72.)