(1) If the assessment is made upon the basis of frontage, the engineer shall assess each tract with such relative portion of the whole amount to be levied as the length of front of such premises bears to the whole frontage of all the tracts to be assessed, and the frontage of all tracts to be assessed shall be deemed to be the aggregate number of feet as determined for assessment by the engineer.
If the assessment is directed to be according to an area or zone or another equitablebasis other than a front-foot basis, the engineer shall assess upon each tract such relative portion of the whole sum to be levied as is proportionate to the estimated benefit according to such basis.
Regardless of the basis used, in cases of wedge-shaped or V-shaped or any otherirregular-shaped tracts, an amount apportioned thereto shall be in proportion to the special benefits thereby derived.
No assessment shall exceed the amount of the estimate of maximum special benefitsto the tract assessed, as provided in section 32-11-607 (2).
Any amount which would be assessed against any tract in the absence of both limitations in subsections (3) and (4) of this section shall be defrayed by other than the levy of assessments.
Source: L. 69: p. 799, § 147. C.R.S. 1963: § 89-21-147.