After any contract for the work of grading, paving, or curbing the street, avenue, lane, or alley, or part thereof, has been awarded in the manner provided by law, the Director of Transportation shall impose a tax upon the property binding on the street, avenue, lane, or alley, or any part thereof, so to be graded, paved, or curbed, equal in amount to the part of the expense that the Director, in his or her discretion, determines is to be borne by the owner or owners of the property, and also 3% on the amount so to be assessed against the property for the costs and expenses of collecting the same. The Director of Transportation shall apportion the tax so that the several lots of ground binding on both sides of the street, avenue, lane, or alley, or part thereof, to be graded, paved, or curbed, become liable for a pro rata part thereof, according to the frontage of the property thereon. Provided that, in counting the number of feet which any property abuts upon the street, avenue, lane, or alley to be paved:the actual number of such feet shall be taken as to all lots having their front or rear upon said street, avenue, lane, or alley; but corner lots, having their front on some intersecting or crossing street, avenue, lane, or alley, and having their side upon the street, avenue, lane, or alley to be paved, shall be counted for only ⅓ of the length of such side; and the property owners’ share of the expense of paving such street, avenue, lane, or alley shall be divided equally in proportion to the number of feet abutting upon such street, avenue, lane, or alley, counted as herein directed. Provided that the cost of paving streets, avenues, lanes, or alleys under the provisions of this subtitle shall be assessed in the aforementioned proportion upon the abutting property owner in every case, in no instance, however, to exceed ⅔ of said cost. The Director of Transportation shall then prepare a statement showing the amount of assessment upon each of the lots of ground. City Code, 1927, art. 45, §110 1950, art. 35, §46 1966, art. 26, §71 1976/83, art. 26, §78 Ord. 22-739 Ord. 29-735 Ord. 76-139 Ord. 15-435