(a) unless otherwise provided under the Act, each affected property shall be assessed according to its actual metre frontage;

(b) in the case of corner lots and triangular or irregularly shaped lots located at the junction or intersection of streets, a reduction shall be made in the special frontage assessment that otherwise would be chargeable, having regard to the situation, value and superficial area of the lots compared with other lots, sufficient to adjust the assessment on a fair and equitable basis;

(c) if a lot is for any reason wholly or partly unfit for building purposes, a reduction shall be made in the special frontage assessment which would otherwise be chargeable, sufficient to adjust its assessment compared with lots fit for building purposes on a fair and equitable basis;

(d) if a lot, other than a corner lot, has two limits that abut on works and the size or nature of the lot is such that any or all the works are not required, a reduction in respect of the works that are not required, so long as they are not required, shall also be made in the special assessment that would otherwise be chargeable, sufficient to adjust its assessment on a fair and equitable basis; and

(e) the reduction shall be made by deducting from the total frontage of the lot liable to special frontage assessment an amount sufficient to make the proper reduction, but the whole of the lot shall be charged with the special frontage assessment so reduced.