[Adopted by L.L. No. 3-1969 (Ch. 105 of the 1987 Code)]
Whereas, in most communities, little or no added
value is attached to the residential corner lots, except as a matter
of individual preference. The advantage of access, view, light and
air often are considered to be offset by lack of privacy, greater
maintenance costs and liability for possible special assessments.
Whereas, full special assessments are levied
on frontage of lot and 60 feet plus 10% of all land over 60 feet levied
on side of lot.
Therefore, be it enacted, that when above a
residential lot has further footage to rear of said lot, the Chief
Engineer, City Comptroller and City Assessor are to compute the footage
by adding 10% of total rear footage for special assessment computation.
