§ 52.093 CORNER LOTS.
   (A)   The property owner who has previously paid in full the front footage charge for road improvements shall be allowed a footage credit up to, but not to exceed 135 feet, for road improvements when constructed on the second side of their property.
   (B)   This credit shall be calculated on a footage basis rather than a monetary value as road frontage rates change from time to time. Further, frontage credit allowed on the second side of property shall not exceed the number of feet paid for under the first improvement.
   (C)   In the event of subsequent subdivision, the credit shall only apply to the new corner lot. Undeveloped non-corner lots created by such subdivision shall be charged, in full, the front footage charge for road improvements.
   (D)   Credit will only be given for exactly the same improvement.
   (E)   This section shall in no way be construed to eliminate all property charges on the second side of a corner lot where improvements are made.
   (F)   In no event is this section to be construed as obligating the village to construct new improvements in areas not now served.
   (G)   The Village Clerk shall keep full and complete records with regard to such properties, and credit allowed to such.
('79 Code, § 910)