130(1)Except as herein otherwise provided, every abutting parcel shall be assessed according to its actual metre frontage.

130(2)In the case of corner lots and triangular or irregularly shaped lots situate at the junction or intersection of streets, a reduction shall be made in the special frontage assessment that otherwise would be chargeable thereon sufficient, having regard to the situation, value and superficial area of such lots as compared with the other lots, to adjust the assessment on a fair and equitable basis.

130(3)Where a lot is for any reason wholly or in part unfit for building purposes a reduction shall be made in the special frontage assessment which would otherwise be chargeable thereon, sufficient to adjust its assessment as compared with the lots fit for building purposes on a fair and equitable basis.

130(4)Where 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 thereon, sufficient to adjust its assessment on a fair and equitable basis.

130(5)The reduction shall be made by deducting from the total frontage of the lot liable to special frontage assessment so much thereof as is sufficient to make the proper reduction, but the whole of the lot shall be charged with the special frontage assessment as so reduced.

130(6)The amount of any reduction made in the assessment of any lot under the provisions of this section shall not be chargeable upon the lots liable to special frontage assessment but shall be paid by the municipality and shall be entered on the local improvement assessment roll as if the municipality were the owner of the frontage so deducted.

130(7)A reduction under the provisions of this section shall be made by the clerk.