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commercial property shall be assessed at two and one -half times <br /> the single family residential rate. <br /> Subdivision 2. Residential Street Construction and <br /> Reconstruction Ninety percent (908) of the cost of construction <br /> or reconstruction of residential streets shall be assessed to <br /> abutting property owners on the basis of frontage. The remaining <br /> 108 shall be paid from the general fund. <br /> Side yards abutting residential streets shall be <br /> assessed 508 of the costs of street construction and reconstruc- <br /> tion on a linear foot basis measured against the side yard. <br /> Subdivision 3. Alleys and Curb and Gutters on <br /> Residential Streets One hundred percent (100 %) of the cost of <br /> construction or reconstruction of alleys and of curbs and gutters <br /> (� on residential streets shall be assessed to abutting property <br /> owners on the basis of frontage. <br /> Corner lots with side yards abutting residential streets <br /> shall be assessed 508 of the costs of curb and gutters determined <br /> on a linear foot basis measured against the side yard. <br /> 9. Section 9. Special Rules <br /> Subdivision 1. Intersections In the case of any kind <br /> of street improvement, including curbs and gutters, intersection <br /> costs shall be included as part of the total assessable costs to <br /> be levied in accordance with the rules in this Ordinance. <br /> Subdivision 2. Adjusted frontage When the amount of <br /> an assessment is determined by frontage, an equivalent front <br /> footage shall be determined according to the following rules when <br /> f <br /> 8 <br />