Whenever any lot or parcel of land is V-shaped or of any irregular form, such allowance may be made by resolution in any assessment as may be equitable and just, or any allowance may be refused, and, in case of any unusual area or proportion of intersections, the county may pay not exceeding one-half of the cost of any such intersection, and in such case the remainder only shall be assessed against the property improved.
Source: L. 73: p. 486, § 1. C.R.S. 1963: § 36-30-5.