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an irregular lot requires such an adjustment to maintain fairness <br /> in the assessment: (a) front footage shall be measured at setback <br /> on cul de sacs and sharply curved streets and irregular shaped <br /> lots; (b) equivalent front footage shall be determined by dividing <br /> the square footage of the lot by the general lot depth of the sub- <br /> division for pie - shaped lots and irregular shaped lots where other <br /> rules do not apply; (c) where frontage curves so greatly as to <br /> give a general appearance of a corner, the lot shall be considered <br /> a corner lot and equivalent front footage, as well as side footage <br /> where required, determined on the basis of an irregularly shaped <br /> lot and (d) where a lot consists of a combination of rectangular <br /> and pie- shaped or irregular portions, the equivalent front footage <br /> shall be determined as the sum of the straight front footage plus <br /> the remainder in accordance with applicable rules. <br /> — 10. Section 10. Federal, State and County Aid Use If the <br /> City receives financial assistance from the federal, state or <br /> county governments to defray a portion of the cost of a street <br /> improvement project, such aid may be used to reduce the share of <br /> the project costs. <br /> 11. Section 11. Certification of Assessments After the <br /> adoption of any special assessment by the Council, the Clerk - <br /> Administrator shall transmit a certified duplicate of the <br /> assessment roll with each installment, including interest, set <br /> forth separately to the County auditor to be extended on the <br /> proper tax lists of the County. <br /> ` ( 1 <br /> 9 <br />