J. MILLARD TAWES, GOVERNOR                              1361

(d)   The cost of the construction, reconstruction [maintenance]
or repair of streets, gutters, curbs [or], sidewalks and storm drain-
age incident to such construction, repair or reconstruction shall be
paid by a levy against the real [properties] property benefited by
a special assessment on a front foot basis [,]. [and] The cost of
providing the municipal functions or services such as street signs,
street lighting, garbage [or] and trash removal shall be paid for by
the levy of an ad valorem tax levied against all of the property
assessed for County tax purposes [within said special improvement
district.] or by a tax to be determined by taking the total cost of
such municipal functions or services divided by the number of units
of real property served by such improvement.

(e) The Board of County Commissioners shall, by proper ordinance
or resolution, adopt all necessary rules and regulations for the con-
struction, maintenance or operation of said improvements or munici-
pal functions, and, shall fix the time and manner of payment, and
all special assessments or taxes levied by the said Board of County
Commissioners, shall be treated in all respects as county taxes, col-
lected by the County Treasurer, and shall have all of the priorities and
lien rights of county taxes. Whenever the Board of County Com-
missioners shall be required to make any special assessment against
abutting land for street improvement, whether for the construction
of roadbeds, sidewalks, curbs or gutters or any or all of them and
such lot is located at the intersection of two streets and is what is
known as a corner lot, the Board of County Commissioners shall
have the power to make an assessment for the number of feet in
the front of such lot, where the said improvement abuts on the front
of such lot, and in case the improvement abuts on the side of such a
lot, the assessment made for such improvement against the lot shall
be for one-half of the number of linear feet of the side of said lot,
not to exceed a total exemption of fifty linear feet, and for the pur-
pose of assessment the short side of such lot shall be considered
the front of such lot, and in cases where the two sides are equal, the
Board of County Commissioners shall determine which is front and
which is the side of such lot, and such determination shall be final and
conclusive; and, provided, that in cases of lots abutting on more than
two streets, and of lots of irregular or unusual shape, and in cases
of lots abutting on two or more streets where in one or more of such
streets, roadbeds, sidewalks, curbs, gutter and street improvements,
or any or all, have been, or are about to be, constructed under such
circumstances as not to subject such lots to a special assessment by
the Board of County Commissioners, the Board of County Commis-
sioners shall have full power and authority to adjust assessments to
be made against such lots for the cost of improvements herein author-
ized abutting such lots to such an amount as shall be just and equitable,
and the cost of improvements thus exempted shall be included in the
assessments to be made against the abutting property included in the
project, and such adjustments as may be made by the Board of County
Commissioners shall be final and conclusive.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved May 3, 1961.