After any contract for the work of grading, paving, or curbing an alley or part thereof has been awarded in a manner provided by the law, the Director of Transportation shall assess the costs thereof upon the property binding on the alley or any part thereof to be graded, paved, or curbed equally in amount to the part of the expense that the Director of Transportation, with the concurrence of the Board of Estimates, determines to be borne by the owner or owners of the property. The Director of Transportation shall apportion the costs so that the several lots of ground binding on both sides of the alley or part thereof to be graded, paved, or curbed shall become liable for pro rata parts thereof according to the frontage of the property thereon. In counting the number of feet which any property abuts upon the alley to be paved:the actual number of such feet shall be taken as to all lots having their front or rear upon said alley; but corner lots, having their front on some intersecting or crossing alley and having their side upon the alley to be paved, shall be counted for 1/5 the length of such side; and the property owners’ share of the expense of paving such alley shall be divided equally in proportion to the number of feet abutting upon such alley counting as herein directed. Provided that if within a period of 5 years, alleys are graded, paved, or curbed abutting a corner lot, the owner of the corner lot abutting the alleys graded, paved, or curbed shall be assessed for the improvements to either the side alley or rear alley whichever assessment is greater. The cost of paving alleys under the provisions of this subtitle shall be assessed in the aforementioned proportion upon the abutting property owners in every case, in no instance, however, to exceed ⅔ of said cost. No assessment made for said work shall include any of the following costs and expenses, which costs shall be borne by the City of Baltimore:Exception 1. The cost and expense for the construction, reconstruction, alteration, or repair of drains or drainage facilities. Exception 2. The cost and expense for the acquisition of necessary easements or rights of way. The Director of Transportation shall then prepare a statement showing the amount of assessment upon each of the lots of ground. City Code, 1950, art. 35, §55(a), (c)(parts) 1966, art. 26, §3(a), (c)(parts) 1976/83, art. 26, §3, §4(2nd par.) Ord. 45-273 Ord. 49-599 Ord. 73-438 Ord. 76-139 Ord. 79-985 Ord. 85-505 Ord. 85-553 Ord. 91-660A Ord. 15-435