§ 19.12. Corner lot exemptions.

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The council shall have authority to determine the amount and applicability of assessment exemptions for corner lots, and to distinguish between different classifications of property uses. The schedule of exemptions shall not exceed the maximum limitations set forth in G.S. 160A-219. If the corner formed by two (2) intersecting streets is rounded into a curve or is foreshortened for the purpose of providing sight distance or for any other purpose of construction, the frontage for assessment purposes shall be calculated to the midpoint of the curve or foreshortened corner.

(Sess. Laws 1981, Ch. 374, § 1(9))

                    
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