[HISTORY: Adopted by the Common Council of the City of Lockport 6-3-1959. Amendments noted where applicable.]
The following policy is established with regard to assessments for the cost of sidewalks and original grading, surfacing, paving, repaving, macadamizing, curbing and guttering of streets.
The assessment shall be computed as follows:
A. 
Real property. All real property shall be assessed for the full cost of sidewalks and original grading, surfacing, paving, repaving, macadamizing, curbing and guttering abutting its frontage.
B. 
Corner lots. In those instances where residential real property is situated at the intersection of two or more streets or alleys, such real property shall be assessed for the full cost and expense of the sidewalks and original grading, surfacing, paving, repaving, macadamizing, curbing and guttering of the first street laid which abuts the front or side thereof. Whenever any other sidewalks, street or streets are constructed along the front or sides thereof, the first 100 feet or less of such real property situated at the intersection of two or more streets or alleys shall be fully exempted from the assessment for the full cost and expense of the sidewalks and original grading, surfacing, paving, repaving, macadamizing, curbing and guttering of that portion of the new street or alley which abuts the front or sides thereof; and the remaining portion of such real property, if any, which abuts the front or side thereof for a distance greater than 100 feet, shall be assessed for the full cost and expense of the sidewalks and original grading, surfacing, paving, repaving, macadamizing, curbing and guttering of the new street.
C. 
Irregularly shaped lots.
(1) 
Lots irregular in form would pay upon their full direct frontage at the full prorated frontage rate and 60% of the full prorated frontage rate for the remaining frontage.
(2) 
Lots different in width from the lot being in the rear would pay upon their full direct frontage at the full prorated frontage rate and 40% of the full prorated frontage rate for the remaining width on the rear.
This policy will not apply retroactively to those assessments already laid and confirmed in which time to appeal has already expired. It will apply henceforth only to those assessments not yet laid or confirmed or such as may have been directed to be relaid by court order.